Publication: Determinants Of International Financial Reporting Standards (Ifrs) Adoption Among Small And Medium Enterprises (Smes) In Nigeria
| dc.contributor.author | Tanimu, Ibrahim Muhammad | |
| dc.date.accessioned | 2026-06-19T03:18:00Z | |
| dc.date.available | 2026-06-19T03:18:00Z | |
| dc.date.issued | 2025-03 | |
| dc.description.abstract | This study aims to develop a conceptual framework to identify smes' determinants of adopting the international financial reporting standards (ifrs) concerning relative advantage, compatibility, complexity, trialability, observability, mimetive pressure, coercive pressure, and normative pressure. This study uses a quantitative and structured questionnaire utilizing a sample of 234 smes. The research employs both spss and smart-pls to analyze the data and assess the structural model. The results reveal that trialability, observability, mimetic pressure, and coercive pressure positively influence ifrs adoption. Conversely, relative advantage, compatibility, complexity, and normative pressure do not significantly impact ifrs adoption. Interestingly, coercive pressure demonstrates a positive relationship with ifrs adoption. The findings further reveal that mimetic pressure and coercive pressure exhibit a significant positive relationship with ifrs adoption when moderated by government support. Other factors, such as relative advantage, compatibility, complexity, observability, and normative pressure, do not demonstrate significant moderation effects. The findings of this study provide critical insights into the factors influencing the adoption of international financial reporting standards (ifrs) for small and medium enterprises (smes) in nigeria, highlighting the interplay between regulatory frameworks, financial literacy, and institutional capacity | |
| dc.identifier.uri | https://erepo.usm.my/handle/123456789/24419 | |
| dc.language.iso | en | |
| dc.subject | Determinants International Financial Reporting Standards (Ifrs) | |
| dc.title | Determinants Of International Financial Reporting Standards (Ifrs) Adoption Among Small And Medium Enterprises (Smes) In Nigeria | |
| dc.type | Resource Types::text::thesis::doctoral thesis | |
| dspace.entity.type | Publication | |
| oairecerif.author.affiliation | Universiti Sains Malaysia |