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Research Article
Vol. 12, Issue 1
IFRS Implementation in Nigeria: Book Value, Profitability, and Value Relevance of Pre and Post Financial Information of Banks
The conception of IFRS is one of the most challenging changes in the framework of accounting globally. IFRS has been an issue of discourse and argument among scholars over decades most especially; on historical cost accounting and fair value measurement. This study examined the impact of IFRS adoption on the profitability of Nigeria Banks in pre an...
