TABLE OF CONTENTS

Title page        …        …        …        …        …        …        …        …        …        …        …

Declaration … …        …        …        …        …        …        …        …        …        …

Certification…            …        …        …        …        …        …        …        …        …        …

Acknowledgement…  …        …        …        …        …        …        …        …        …        …

Table of contents…    …        …        …        …        …        …        …        …        …        …

Abstract…      …        …        …        …        …        …        …        …        …        …

CHAPTER ONE: INTRODUCTION

1.1                Background to the Study     …        …        …        …        …        …        …        …

1.2                Statement of the Problem… …        …        …        …        …        …        …

1.3                Objectives of the Study…    …        …        …        …        …        …        …

1.4                Research Questions…           …        …        …        …        …        …        …

1.5                Hypotheses of the Study…  …        …        …        …        …        …        …

1.6        Significance of the Study. …            …        …        …        …        …        …        …

1.7         Scope of the Study…           …        …        …        …        …        …        …

1.8        Limitations of the Study…    …        …        …        …        …        …        …

1.9        Organization of the Study… …        …        …        …        …        …        …

1.10     Operational Definition of Terms…    …        …        …        …        …        …        …

CHAPTER TWO: REVIEW OF RELATED LITERATURE

2.1        Conceptual Framework…      …        …        …        …        …        …        …

 2.1.1    International Financial Reporting (IFRS): A Historical Overview…            …        …       

2.1.2    The Concept of International Financial Reporting Standard (IFRS) …       …        …       

2.1.3     Challenges of Adopting International Financial Reporting Standard (IFRS)  …     …       

2.1.4    Benefits of Adoption and Application of International Financial

            Reporting  Standard (IFRS) …          …        …        …        …        …        …        …

2.1.5    The Concept of Financial Statement…          …        …        …        …        …        …       

2.1.6    Quality of Financial Statements…     …        …        …        …        …        …        …

2.1.7    International Financial Reporting Standard (IFRS) and the Quality

of Financial Reporting…        …        …        …        …        …        …        …

2.2       Theoretical Framework…       …        …        …        …        …        …        …

2.3       Empirical Review…                                …    …        …        …        …        …        …       

2.4       Summary of Literatures Reviewed… …        …        …        …        …        …        …

CHAPTER THREE: RESEARCH METHODS

3.1       Research Design…     …        …        …        …        …        …        …

3.2       Population of the Study…      …        …        …        …        …        …        …

3.3       Sample Size     …        …        …        …        …        …        …        …

3.4       Sampling Technique…           …        …        …        …        …        …        …

 3.5      Research Instrument…           …        …        …        …        …        …        …

3.6       Validity of the Research Instrument…          …        …        …        …        …        …

3.7      Reliability of the Research Instrument…        …        …        …        …        …        …       

3.8       Administration of Research Instrumen…       …        …        …        …        …        …       

3.9       Scoring of Research Instrument …    …        …        …        …        …        …        …

3.10     Statistical Instrument used for Data Analysis…        …        …        …        …        …       

3. 11    Model Specification…            …        …        …        …        …        …        …

3.12     Decision Rule…          …        …        …        …        …        …        …

CHAPTER FOUR: DATA PRESENTATION, ANALYSIS

AND INTERPRETATION

4.1       Data Presentation …   …        …        …        …        …        …        …

4.2       Test of Hypotheses… …        …        …        …        …        …        …

4.2.1    Test of hypothesis one…        …        …        …        …        …        …        …

4.2.2    Test of hypothesis Two…       …        …        …        …        …        …        …

4.2.3    Test of hypothesis Three…     …        …        …        …        …        …        …

4.3:      Discussion of Findings…       …        …        …        …        …        …        …

CHAPTER FIVE: SUMMARY OF FINDINGS,

CONCLUSIONS AND RECOMMENDATIONS

5.1       Summary of Findings…         …        …        …        …        …        …        …

5.2       Conclusion…  …        …        …        …        …        …        …

5.3       Recommendations… … … … … …     …    …

LIST OF TABLES

Table 4.1:        Number of Copies of Questionnaire Distributed

Table 4.2:       Gender of the Respondents

Table 4.3:       Age Bracket of the Respondents

Table 4.4:       Educational Level of the Respondents

Table 4.5:       Adoption of IFRS Facilities

Table 4.6:      IFRS and Poor Decision-Making

Table 4.7:      IFRS and Financial Information Availability

Table 4.8:       Interpreting the Frameworks of IFRS

Table 4.9:      Educating Investors on the Benefits of IFRS

Table 4.10:     Inadequate Financial System to Implement IFRS

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