Nasiru Yunusa

Department of Accounting Ahmadu Bello University Zaria

nasiruyunusa80@yahoo.com

2 Publications

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13 Global Citations

Publications 2

Research Article Vol. 11, Issue 1

INTERNAL GOVERNANCE MECHANISMS AND INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) COMPLIANCE IN NIGERIA

Mohammed Mustapha Bagudo^*, Nasiru Yunusa, Mohammed Lawal

The study examined the impact of internal governance mechanisms on compliance with IFRS disclosure in Nigeria in the year of IFRS mandatory adoption. The study used multiple regression in a sample of 154 listed companies in Nigeria to determine how internal governance mechanisms affect IFRS compliance. The result shows that internal governance mech...

Dec, 2015 Vol. 11, Issue 1 31 views 56 downloads

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Research Article Vol. 10, Issue 1

MANDATORY ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND VALUE RELEVANCE OF ACCOUNTING INFORMATION IN THE NIGERIAN FINANCIAL FIRMS

Mohammed Mustapha Bagudo^*, Nasiru Yunusa, Aisha Oyiza Otori

Prior to mandatory adoption of International Financial Reporting Standards (IFRS), the Nigerian Statement of Accounting Standard (SAS) was considered of low quality and inadequate to address the financial reporting needs of companies in Nigeria. Nigeria adopted IFRS to overcome the weaknesses of SAS and improve the information contents of financial...

Jun, 2014 Vol. 10, Issue 1 39 views 45 downloads

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