Theresa Nkechi Ofor (PhD), Emeka Obiora Peters


In the light of globalization, where remote speculations have turned out to be popular, looking at of articulation of money related places of Nigerian firms against different firms over the world has turned into a worry. Nigeria organizations were ordered to embrace the international Financial Reporting Standards (IFRS) in their monetary reports. This research will x-beam the effect which the appropriation of IFRS announcing standard will have on the detailed execution of Nigerian banks recorded on the Nigerian Stock Exchange. Eight (8) out of the fourteen (14) cited banks have been selected for the exploration. The four files of execution received in this inquiry are, liquidity utilizing complete store to add up to credit, benefit utilizing the arrival on, advance advances and after that advertise value which was determined by  profit proportion for the period (2011 and 2012).  2011 represented commonly acknowledged bookkeeping methodology period, while 2012 represents IFRS selection. A comparability index for the banks was determined utilizing the Excel  Spreadsheet for every one of the banks on every factor. At that point the One Test was received for the further investigations. Mean was utilized to react to the research questions while the t-insights tried the hypothesis. The outcome holds that mean figures delivered for market , productivity and liquidity are more prominent in the GAAP time (2011) than in the IFRS routine (2012), while advance give was higher for the IFRS period (2012). The t-tried maintain the way that none of the factors had obvious effect. In this way, the pursuit maintained that IFRS received does not have noteworthy impact on bank execution detailed in 2011 and 2012. The investigation at that point prescribes that the open selection of IFRS for all organizations, cum cooption of IFRS rule in expert preparing ought to be a necessary Government strategy.


IFRS, GAAP, Corporate execution, Liquidity, Profitability

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