id	keyword
framr-1738	earnings management
framr-1738	ifrs
framr-1738	adoption
framr-1738	ifrs adoption
framr-1738	accounting
framr-1738	banks
framr-1738	loss
framr-1738	standards
framr-1738	quality
framr-1738	earnings quality
framr-1738	firm
framr-1738	international
framr-1738	effect
framr-1738	nigeria
framr-1738	reporting
framr-1738	sas
framr-1738	loan
framr-1738	model
framr-1738	managers
framr-1738	ias
framr-1738	interest
framr-1738	journal