Efforts and challenges in adopting international financial reporting standards (IFRS) in Nigeria. Journal of Business Management and Accounting, [S. l.], v. 2, n. 2, p. 81–99, 2012. DOI: 10.32890/jbma2012.2.2.8678. Disponível em: https://www.educationmalaysia.co.uk/index.php/jbma/article/view/8678. Acesso em: 10 nov. 2025.