In recent times, there has been noticeable rise in the number of researches,
including studies by Isenmila and Adeyemo, [1]; Josiah, Okoye and Adeniran [6],
Madawaki [7], Garuba and Donwa [8], on the adoption of IFRS by public companies,
apparently because IFRS adoption has been a topical and burning issue in Nigeria
for a while now, since the federal government announced a transitioning date of
January 2012. SMEs are the life wire of any nation towards attaining sustainable
development (Muritala, Awolaja and Bako [9], and financial reporting by them to
communicate their performances to interested parties is an activity that is too
important to be downtrodden or lightly-esteemed. As such, researches on IFRS
adoption by them equally deserve well-accorded attention paid to the publicly
quoted, large scale organizations.
In recent times, there has been noticeable rise in the number of researches,including studies by Isenmila and Adeyemo, [1]; Josiah, Okoye and Adeniran [6],Madawaki [7], Garuba and Donwa [8], on the adoption of IFRS by public companies,apparently because IFRS adoption has been a topical and burning issue in Nigeriafor a while now, since the federal government announced a transitioning date ofJanuary 2012. SMEs are the life wire of any nation towards attaining sustainabledevelopment (Muritala, Awolaja and Bako [9], and financial reporting by them tocommunicate their performances to interested parties is an activity that is tooimportant to be downtrodden or lightly-esteemed. As such, researches on IFRSadoption by them equally deserve well-accorded attention paid to the publiclyquoted, large scale organizations.
การแปล กรุณารอสักครู่..
