{"id":"https://openalex.org/W2185484129","doi":"https://doi.org/10.52283/nswrca.ajbmr.20120205a10","title":"ADOPTION OF IFRS AND FINANCIAL STATEMENTS EFFECTS: The Perceived Implications on FDI and Nigeria Economy","display_name":"ADOPTION OF IFRS AND FINANCIAL STATEMENTS EFFECTS: The Perceived Implications on FDI and Nigeria Economy","publication_year":2012,"publication_date":"2012-06-23","ids":{"openalex":"https://openalex.org/W2185484129","doi":"https://doi.org/10.52283/nswrca.ajbmr.20120205a10","mag":"2185484129"},"language":"en","primary_location":{"id":"doi:10.52283/nswrca.ajbmr.20120205a10","doi":"https://doi.org/10.52283/nswrca.ajbmr.20120205a10","is_oa":true,"landing_page_url":"https://doi.org/10.52283/nswrca.ajbmr.20120205a10","pdf_url":null,"source":{"id":"https://openalex.org/S4210206957","display_name":"Australian Journal of Business and Management Research","issn_l":"1839-0846","issn":["1839-0846"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australian Journal of Business and Management Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.52283/nswrca.ajbmr.20120205a10","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5039645089","display_name":"Kenneth Enoch Okpala","orcid":"https://orcid.org/0000-0002-8195-1240","observed_orcids":["https://orcid.org/0000-0002-8195-1240"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Kenneth Enoch Okpala","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5039645089"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":15.0404,"has_fulltext":false,"cited_by_count":74,"citation_normalized_percentile":{"value":0.98322288,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"02","issue":"05","first_page":"76","last_page":"83"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5541999936103821,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5541999936103821,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.38449999690055847,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.023000000044703484,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.9959999918937683},{"id":"https://openalex.org/keywords/foreign-direct-investment","display_name":"foreign direct investment","score":0.8050000071525574},{"id":"https://openalex.org/keywords/financial-statement-comparability","display_name":"financial statement comparability","score":0.753000020980835},{"id":"https://openalex.org/keywords/nigerian-listed-firms","display_name":"Nigerian listed companies","score":0.5669999718666077},{"id":"https://openalex.org/keywords/economic-growth","display_name":"economic growth","score":0.7390000224113464},{"id":"https://openalex.org/keywords/accounting-standards-convergence","display_name":"accounting standards convergence","score":0.4790000021457672},{"id":"https://openalex.org/keywords/principles-based-accounting-standards","display_name":"principles-based accounting standards","score":0.6800000071525574},{"id":"https://openalex.org/keywords/nigerian-stock-exchange","display_name":"Nigerian Stock Exchange","score":0.6039999723434448}],"concepts":[{"id":"https://openalex.org/C197947376","wikidata":"https://www.wikidata.org/wiki/Q5155608","display_name":"Comparability","level":2,"score":0.8756548762321472},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.7404556274414062},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7131946682929993},{"id":"https://openalex.org/C49898467","wikidata":"https://www.wikidata.org/wiki/Q1517706","display_name":"Stratified sampling","level":2,"score":0.6584183573722839},{"id":"https://openalex.org/C33842695","wikidata":"https://www.wikidata.org/wiki/Q490513","display_name":"Foreign direct investment","level":2,"score":0.6329793930053711},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6160224080085754},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.583182692527771},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.44445928931236267},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.35553866624832153},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.25163978338241577},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C114614502","wikidata":"https://www.wikidata.org/wiki/Q76592","display_name":"Combinatorics","level":1,"score":0.0},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.52283/nswrca.ajbmr.20120205a10","doi":"https://doi.org/10.52283/nswrca.ajbmr.20120205a10","is_oa":true,"landing_page_url":"https://doi.org/10.52283/nswrca.ajbmr.20120205a10","pdf_url":null,"source":{"id":"https://openalex.org/S4210206957","display_name":"Australian Journal of Business and Management Research","issn_l":"1839-0846","issn":["1839-0846"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australian Journal of Business and Management Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.52283/nswrca.ajbmr.20120205a10","doi":"https://doi.org/10.52283/nswrca.ajbmr.20120205a10","is_oa":true,"landing_page_url":"https://doi.org/10.52283/nswrca.ajbmr.20120205a10","pdf_url":null,"source":{"id":"https://openalex.org/S4210206957","display_name":"Australian Journal of Business and Management Research","issn_l":"1839-0846","issn":["1839-0846"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australian Journal of Business and Management Research","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.7315999865531921,"display_name":"Decent work and economic growth"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":15,"referenced_works":["https://openalex.org/W1525321882","https://openalex.org/W1532512830","https://openalex.org/W1574474278","https://openalex.org/W1870504037","https://openalex.org/W2021998775","https://openalex.org/W2027670255","https://openalex.org/W2044500284","https://openalex.org/W2059605723","https://openalex.org/W2095471699","https://openalex.org/W2108747612","https://openalex.org/W2113763626","https://openalex.org/W2133369488","https://openalex.org/W3123888140","https://openalex.org/W3125499115","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W2291028426","https://openalex.org/W1577804619","https://openalex.org/W4405083308","https://openalex.org/W2949050134","https://openalex.org/W4237570886","https://openalex.org/W2943005532","https://openalex.org/W7219317079","https://openalex.org/W2998384931","https://openalex.org/W2944522496","https://openalex.org/W3133239786"],"abstract_inverted_index":{"The":[0,46],"IFRS":[1,37,82,106],"adoption":[2,38],"is":[3,103],"already":[4],"an":[5],"issue":[6],"of":[7,13,25,28,36,49,91,130],"global":[8,132],"relevance":[9],"among":[10],"various":[11],"countries":[12],"the":[14,18,34,98,131],"world":[15],"due":[16],"to":[17,71,100,123,127],"quest":[19],"for":[20,97],"uniformity,":[21],"reliability":[22],"and":[23,43,57,67,112,134],"comparability":[24],"financial":[26],"statements":[27],"companies.":[29],"This":[30],"research":[31],"paper":[32],"investigated":[33],"effect":[35],"on":[39],"Foreign":[40],"Direct":[41],"Investment":[42,58],"Nigeria":[44,53,87],"economy.":[45],"population":[47],"consists":[48],"quoted":[50],"companies":[51,92],"in":[52,86],"Stock":[54],"Exchange":[55],"(Preparers)":[56],"Analysts":[59],"(Users).":[60],"Stratified":[61],"Random":[62],"sampling":[63],"method":[64],"was":[65,116],"adopted":[66,85],"primary":[68],"data":[69],"used":[70],"elicit":[72],"responses":[73],"with":[74,95],"123":[75],"structured":[76],"questionnaires":[77],"administered.":[78],"Findings":[79],"showed":[80],"that":[81,105,118],"has":[83,93],"been":[84],"but":[88],"only":[89],"fraction":[90],"implemented":[94],"deadline":[96],"others":[99],"comply.":[101],"It":[102,115],"perceived":[104],"implementation":[107,126],"will":[108],"promote":[109],"FDI":[110],"inflows":[111],"economic":[113],"growth.":[114],"recommended":[117],"all":[119],"stakeholders":[120],"should":[121],"endeavour":[122],"have":[124],"full":[125],"reap":[128],"benefits":[129],"GAAP":[133],"principle":[135],"-":[136],"based":[137],"standards.":[138]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":8},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":8},{"year":2021,"cited_by_count":7},{"year":2020,"cited_by_count":11},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":6},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":9},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":6},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
