id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
framr-1738	Chizue, NWAUBANI Anthony Nzeribe 	International Financial Reporting Standards Adoption and Earnings Management: The Fundamental Effect Framework	2020	27	.pdf	application/pdf	14845	920	50	The study mainly examined effect of adoption of International Financial Reporting Standards on earnings management and earnings quality in banks using a new approach - Fundamental Effect Framework. Findings revealed that IFRS adoption in Nigeria results in insignificant rise in earnings management and low earnings quality as measured by Profit After Tax and Ratio of Loan Loss Provision but leads to insignificant reduced earnings management and improved earnings quality in terms of net interest income.	cache/framr-1738.pdf	txt/framr-1738.txt