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May 21, 2026Open Access

Impact of International Financial Reporting Standards Adoption on Financial Reporting Quality in Nigeria

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This research aims to examine how IFRS adoption impacts financial reporting quality in Nigerian manufacturing companies across different time periods and firm sizes.
Descriptive survey research design with quantitative approach
Sample of ten manufacturing companies listed on the Nigerian Exchange Group (NGX)
Secondary data analysis using descriptive statistics and Analysis of Variance (ANOVA)
No statistically significant difference in mean Return on Assets (ROA) over 2020-2024 (F(4,26) = 0.5854, p = 0.8043)
Significant differences in mean ROA by firm size (F(2,27) = 13.1752, p < 0.001)
Large firms showed higher mean ROA (0.1378) compared to medium (0.0485) and small (0.0212) firms.

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Randomized trial assesses financial reporting quality in Nigerian manufacturing firms, suggesting larger firms benefit more from IFRS adoption.

Jadesola Abiodun Adepoju (2026) studied this question.

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Randomized trial assesses financial reporting quality in Nigerian manufacturing firms, suggesting larger firms benefit more from IFRS adoption.