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Research Article
Vol. 12, Issue 1
Determinants of Compliance with International Financial Reporting Standard 6 by Quoted Intergrated Oil and Gas Companies in Nigeria
This study assessed the determinants of compliance with IFRS 6 by quoted integrated oil and gas companies in Nigeria. The data are collected from annual reports and accounts of sampled integrated companies in Nigeria for the period of six years (2012 to 2017). Compliance index, descriptive statistics, correlation and regression were used as techniq...
