Mandatory International Financial Reporting Standards 7 (IFRS 7) disclosure by listed banks in Nigeria
The paper assesses the extent of mandatory compliance with international financial reporting standards 7 (IFRS7) by fourteen listed banks on the Nigerian stock exchange.Using a disclosure checklist of 132 mandatory disclosure requirements, the study covers a two year period of 2012 and 2013.Findings...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
MCSER Publishing, Rome-Italy
2015
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/16476/1/85.pdf http://repo.uum.edu.my/16476/ http://doi.org/10.5901/ajis.2015.v4n2p435 |
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