Abstract: This study investigated the impact of IFRS compliance on revenue recognition in Nigeria. A yearly time data from 2014 to 2023 were collected from ten (10) nonfinancial firms. The study employed convenient sampling technique. Panel Least Square was used for data analysis. The result revealed that IFRS compliance has positive and significant relationship with revenue recognition in Nigerian nonfinancial firms. Similarly, income smoothing and company.......
Keywords: International Financial Reporting Standard (IFRS); Non-Financial Firms; Revenue Recognition
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