Adoption of International Financial Reporting Standards in Nigeria

Improvement in the quality of financial reports, investigating the cost and benefits of IFRS implementation, the impact of IFRS implementation of managerial efficiency. Checking the correlation between the predictors variables of improvement of financial reports, perception about the cost and benefits of IFRS adoption and attitudes of stakeholders on management effectiveness. Analysis of participants opinions vide 5 points Likert scale on a semi structured survey instrument. Reliability and of instruments was ensured.