id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajfa-11407	Zakari, Murtala	International Financial Reporting Standard (IFRS) Adoption and Its Impact on Financial Reporting: Evidence from Listed Nigeria Oil and Gas Companies	2020	11	.pdf	application/pdf	4586	245	44	To achieve this, data were collected from financial statements prepared using IFRS for the periods 2012-2016, and financial statements prepared using Nigeria GAAP for the periods 2007-2011, i.e. pre and post IFRS adoption in Nigeria for a period of 5years each. The major contribution of this study is demonstrating the benefits of IFRS adoption using key financial ratios for the accounts prepared with Nigeria GAAP and IFRS, what would be interesting is the variability in the ratios.	cache/ajfa-11407.pdf	txt/ajfa-11407.txt