Reference health

International Financial Reporting Standard Adoption and Banks Performance in Nigeria

https://doi.org/10.2139/ssrn.2513212
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2 of 34 checkable references need attention · checked 2026-10-07

At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.

48 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

References needing attention

does not resolve to a known work10.1016/s0020-7063
does not resolve to a known work10.1016/S0304-405X(03
The 32 checked references that resolve
resolves10.2307/2672920
Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data
resolves10.1111/1475-679x.00020
Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings
resolves10.2308/accr.1999.74.4.459
The Explanatory Power of Earnings Levels vs. Earnings Changes in the Context of Executive Compensation
resolves10.1080/00014788.2006.9730040
International Financial Reporting Standards (IFRS): pros and cons for investors
resolves10.1016/s0165-4101(98)00017-2
Relative valuation roles of equity book value and net income as a function of financial health
resolves10.1016/s0165-4101(01)00019-2
The relevance of the value relevance literature for financial accounting standard setting: another view
resolves10.1016/0304-405x(96)00877-x
Investor valuation of the abandonment option
resolves10.1111/j.1475-679x.2008.00287.x
International Accounting Standards and Accounting Quality
resolves10.1016/0278-4254(83)90025-x
Economic, political, and civil indicators and reporting and disclosure adequacy: Empirical investigation
resolves10.1016/j.jaccpubpol.2008.09.001
Information friction and investor home bias: A perspective on the effect of global IFRS adoption on the extent of equity home bias
resolves10.19030/iber.v9i10.636
The Effect Of IFRS Adoption On Global Market Integration
resolves10.1111/j.1467-646X.2010.01041.x
The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union
resolves10.1016/s0020-7063(00)00049-2
The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe
resolves10.1108/09675420910963388
The impact of IFRS on the European Union
resolves10.1016/j.cpa.2003.06.002
Impetus to the success of harmonization: the case of South Pacific Island nations
resolves10.2753/csa2162-0555440106
Publisher's Note
resolves10.1016/s0165-4101(01)00018-0
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
resolves10.2308/acch.2003.17.s-1.117
Accounting Quality, Auditing, and Corporate Governance
resolves10.1016/j.cpa.2009.06.002
Accounting infrastructure and accountability in the management of public expenditure in developing countries: A focus on Nigeria
resolves10.1108/02656710910975778
International financial reporting standards: an indicator of high quality?
resolves10.2307/2672910
The Economic Consequences of Increased Disclosure
resolves10.1093/jleo/15.1.222
The quality of government
resolves10.2308/accr.2002.77.s-1.115
Empirical Evidence on the Evolution of International Earnings
resolves10.2139/ssrn.251476
The Problem of Implementing International Accounting Standards: A Case Study of Armenia
resolves10.1080/00014788.2009.9663360
Accounting standards and the economics of standards
resolves10.2139/ssrn.1473889
The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership: The Role of Comparability
resolves10.5539/ijbm.v7n3p152
Adoption of International Financial Reporting Standards in Developing Countries: The Case of Nigeria
resolves10.1017/CBO9780511808678
Institutions, Institutional Change and Economic Performance
resolves10.1111/j.1911-3846.1998.tb00562.x
Combining Earnings and Book Value in Equity Valuation*
resolves10.1016/j.jinteco.2004.05.002
The determinants of cross-border equity flows
resolves10.18356/9baf11e5-en
Review of practical implementation issues of International financial reporting standards
resolves10.18356/84f3ac75-en
Challenges and successes in implementing international standards: Achieving convergence to IFRSS and ISAs
The 48 references without a DOI — listed, not checked
no DOI — not checkedAdoption of International Financial Reporting Standards in Developing Countries: The Case of Nigeri
no DOI — not checkedFG saves N160 billion from due process
no DOI — not checkedCorruption and the challenges of good governance in Nigeria
no DOI — not checkedDevelopments in commercial, trade and business laws
no DOI — not checkedAfrican renaissance: Poverty eradication, the role of management
no DOI — not checkedAccounting abroad-How to keep managers and auditors in line
no DOI — not checkedChallenges for IFRS Implementations in India -An Accounting Revolution
no DOI — not checkedref22
no DOI — not checkedReport on the Adoption of International Financial Reporting Standards (IFRS) in Nigeria
no DOI — not checkedThe entrepreneurial university: new foundations for collegiality, autonomy and achievement
no DOI — not checkedProspects and Challenges of International Financial Reporting Standards to Economic Development in Nigeria
no DOI — not checkedWorking paper
no DOI — not checkedProspects and Challenges of International Financial Reporting Standards to Economic Development in Nigeria
no DOI — not checkedThe economic effects of IFRS adoption
no DOI — not checkedref33
no DOI — not checkedFederal Government Press, Lagos. Financial Accounting Standards Board (FASB)
no DOI — not checkedref35
no DOI — not checkedref37
no DOI — not checkedref39
no DOI — not checkedAdopting International Financial Reporting Standards (IFRS) -A Focus on Nigeria
no DOI — not checkedInstitutional Infrastructure and the adoption of International Financial Reporting Standards in Nigeria
no DOI — not checkedQuality Education through innovation: Examples of Tertiary Institutions in Nigeria
no DOI — not checkedThe rationale and impact of the adoption of international financial reporting standards on developing nations: the case of the United Arab Emirates
no DOI — not checkedInternational Convergence and Implementation of International Financial Reporting Standard
no DOI — not checkedref48
no DOI — not checkedref49
no DOI — not checkedEarnings management and investor protection: an international comparison
no DOI — not checkedref52
no DOI — not checkedAccounting System in International Trade
no DOI — not checkedref55
no DOI — not checkedPractical Challenges in IFRS Implementation
no DOI — not checkedThe effect of International Financial Reporting Standards (IFRS) Adoption on the performance of firms in Nigeria
no DOI — not checkedref62
no DOI — not checkedref65
no DOI — not checkedref66
no DOI — not checkedref67
no DOI — not checkedEnhancing Enforcement of Accounting Standards in Nigeria and Efforts at Aligning with International Standards
no DOI — not checkedref70
no DOI — not checkedTaxation Implications of IFRS Conversion for Companies Operating in Nigeria
no DOI — not checkedAn Overview of IFRS and Challenges Posed to Professionals. A paper presented at a seminar on IFRS Adoption in Nigeria
no DOI — not checkedFDI, Export and Economic Growth in Nigeria
no DOI — not checkedAccounting and Auditing Standards for the Operations of Non-Interest/ Profit Sharing Banking in Banking
no DOI — not checkedref78
no DOI — not checkedIFRS Adoption in Nigeria & Optimizing the Gains of Global Investment Climate
no DOI — not checkedThe Snag in International Accounting Transactions
no DOI — not checkedref82
no DOI — not checkedHigher education in Nigeria: A status report
no DOI — not checkedref85
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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