Modelling the Impact of International Financial Reporting Standard On Corporate Performance (A Study of Some Selected Banks in Nigeria)

Ugochukwu Orajaka

doi:7090231

The research work was based on the modelling of the effect of IFRS on corporate performance in private organizations. The case studies of this work were first bank Nig. Plc, Diamond bank Nig. PLC, zenith bank, Fidelity bank Nig. Plc and United bank of Africa. The data were collected based on the research questions and the annual report of the selected case study banks. Descriptive research design was used in this research project. The aim of the research design is the desire to simplify the complex issue of the modelling of the impact of IFRS on corporate performance for a better understanding. However, the sources of data used for this research is secondary data. The descriptive method was used to analyze the data generated for the research. Regression models were developed to model the corporate performance of some selected private companies. From the findings the researcher observed that there is a need to model the corporate performance of some selected organizations. Based on the above findings the researcher made recommendations that will help to improve the financial system.

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