Accounting & Marketing

Gabriel O Abba

Publications

• Research Article
  Does International Financial Reporting Standards (IFRSS) Adoption Affects Banks’ Asset Quality in Nigerian Banks?
  Author(s): Gabriel O Abba, James O Alabede, Ene Okwa and Benedict SojeGabriel O Abba, James O Alabede, Ene Okwa and Benedict Soje
  
  Asset quality also known as loan portfolio quality is one of the critical areas in determining the overall financial wellness of a bank. Prior to the adoption of IFRS, the Statement of Accounting Standards (SAS 10) and the prudential guideline recognized and specified the measurement criteria for loan portfolios disclosed in the financial statements of Nigerian deposit money banks. With the mandatory adoption of IFRS in Nigeria, a different measurement basis was introduced (IAS 39 and IFRS 9). Thus, this study examines the effect of IFRS adoption on the overall asset quality of Nigerian money deposit banks. The study, which covers the period between 2006 and 2015, applies Generalized Least Square technique to compare the asset quality of banks listed on the Nigerian Stock Exchange before and after the adoption of IFRS. The study reveals that IFRS adoption has significantly affected as.. Read More»
  DOI: 10.4172/2168-9601.1000273

  Abstract PDF