What question did this study set out to answer?

To examine the effect of IFRS adoption quality metrics—including compliance level, auditor type, financial restatement frequency, disclosure quality, and reporting timeliness—on the earnings quality of listed Nigerian banks.

August 19, 2026Open Access

Effect of IFRS Adoption Quality on Earnings Quality of Listed Firms in Nigeria

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To examine the effect of IFRS adoption quality metrics—including compliance level, auditor type, financial restatement frequency, disclosure quality, and reporting timeliness—on the earnings quality of listed Nigerian banks.
Analyzed panel data from five listed banks in Nigeria covering the period from 2014 to 2025.
Applied panel least squares regression analysis to evaluate the relationship between five financial reporting explanatory variables and earnings quality.
Financial Statement Restatement Frequency showed a statistically significant positive effect on earnings quality (β = 0.5984, p = 0.0023).
Timeliness of Financial Reporting exhibited a statistically significant negative effect on earnings quality (β = -0.000313, p = 0.0070).
IFRS Compliance Level Index (β = 0.0927, p = 0.4371), Auditor Type (β = 0.0196, p = 0.5668), and Disclosure Quality Score (β = 0.1301, p = 0.4585) showed positive but statistically insignificant associations with earnings quality.

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Implication

Panel data analysis reveals financial restatements and reporting timeliness determine earnings quality in Nigerian banks, indicating reporting discipline outweighs general compliance.

Cite This Study

Nwosu et al. (2026) studied this question.

synapsesocial.com/papers/6a8563c403308d306e2d7230 https://doi.org/10.5281/zenodo.21984687

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Implication

Panel data analysis reveals financial restatements and reporting timeliness determine earnings quality in Nigerian banks, indicating reporting discipline outweighs general compliance.

Effect of IFRS Adoption Quality on Earnings Quality of Listed Firms in Nigeria

Key Points

Discussion

Implication

Cite This Study

Effect of IFRS Adoption Quality on Earnings Quality of Listed Firms in Nigeria

Key Points

Discussion

Implication

Cite This Study

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