IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION ON FINANCIAL PERFORMANCE OF MANUFACTURING FIRMS IN NIGERIA

AMOLO, SUCCESS AWELE (2026) IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION ON FINANCIAL PERFORMANCE OF MANUFACTURING FIRMS IN NIGERIA. Other thesis, GODFREY OKOYE UNIVERSITY, ENUGU.

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Abstract

This study examined the impact of International Financial Reporting Standards (IFRS) Adoption on the financial performance of manufacturing firms in Nigeria. The specific objectives of the study were to determine the effect of IFRS adoption status on the Return on Assets of manufacturing firms in Nigeria, to ascertain the effect of IFRS compliance level on the Return on Equity of manufacturing firms in Nigeria., to evaluate the effect of years since IFRS adoption on Tobin’s Q of manufacturing firms in Nigeria. Return on Assets (ROA), Return on Equity(ROE) and Tobin’s Q were used to measure financial performance, while, IFRS adoption status, IFRS compliance level and years since adoption of IFRS were used to proxy IFRS adoption. Ex-post facto research design was adopted, utilizing secondary data. The population of the study was 65 manufacturing company while purposive sampling techniques birthed 19 sampled firms. Panel regression analysis was conducted using STATA software. The study found that IFRS adoption status positively enhances Return on Assets, IFRS compliance level improves Return on Equity, and years since IFRS adoption increase Tobin’s Q of manufacturing firms. These findings suggest that IFRS adoption contributes to improved transparency, comparability, credibility, and quality of financial reporting, which ultimately enhances firm performance and investor confidence

Item Type: Thesis (Other)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Management and Social Sciences
Depositing User: CHIBUEZE EZE
Date Deposited: 20 Jul 2026 15:36
Last Modified: 20 Jul 2026 15:36
URI: http://eprints.gouni.edu.ng/id/eprint/5894

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