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IFRS adoption and performance in Sub-Saharan Africa: a comparative analysis of Nigeria and Ghana

Musah Mohammed Saeed

African Journal of Accounting, Auditing and Finance2024https://doi.org/10.1504/ajaaf.2024.140565article
AJG 1ABDC C
Weight
0.69

What the paper says

In this paper, the performance of commercial banks in Ghana and Nigeria was compared before and after the introduction of IFRS. The study relied on a causal-comparative research design and a sample size of 12 deposit money banks in Ghana and Nigeria. The results of the t-test revealed that the mandatory adoption of IFRS had no discernible impact on the profitability metrics of deposit money banks in Nigeria and Ghana. Also, the study's test of hypotheses demonstrates that the adoption of IFRS has no substantial influence on the liquidity ratios as well as the financial leverage of deposit money banks in Nigeria and Ghana. The study's conclusions indicate that the IFRS implementation has had unfavourable influence on banks' general financial efficiency and position. The study recommends that governments and authorities in both countries must guarantee that accounting professionals have access to training facilities and resources on the idea of IFRS and the challenges related to its application and transformation.

8 citations

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Cite this paper

https://doi.org/https://doi.org/10.1504/ajaaf.2024.140565

Or copy a formatted citation

@article{musah2024,
  title        = {{IFRS adoption and performance in Sub-Saharan Africa: a comparative analysis of Nigeria and Ghana}},
  author       = {Musah Mohammed Saeed},
  journal      = {African Journal of Accounting, Auditing and Finance},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.1504/ajaaf.2024.140565},
}

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IFRS adoption and performance in Sub-Saharan Africa: a comparative analysis of Nigeria and Ghana

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Evidence weight

0.69

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.91 × 0.4 = 0.36
M · momentum0.70 × 0.15 = 0.10
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.