IJSRP, Volume 10, Issue 4, April 2020 Edition [ISSN 2250-3153]
Adeniran, Taiwo Esther, EFUNTADE, ALANI OLUSEGUN
The objective of this study is to examine the effect of IFRS adoption on the financial reporting quality of multinational companies in Nigeria. The independent variable of this study is International Financial Reporting Standards (IFRS) while the dependent variable is financial reporting quality (FRQ) of multinational companies (MNCs). This study is conceptualized by researching into all relevant journals, articles and textbooks on the subject matter.