EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ADOPTION ON EARNINGS QUALITY OF LISTED MANUFACTURING FIRMS IN NIGERIA

This study examined the effect of International Financial Reporting Standards (IFRS) adoption on the earnings quality of listed manufacturing firms in Nigeria during the post-adoption period (2014-2024). The main objective was to axsest how IFRS compliance, disclosure quality, and training and awareness influence key earnings quality indicators such as earnings persistence, accruals quality, and earnings predictability. The study adopted on ex post facto research design since it relied on secondary data obtained from the published annual financial statements of thirty (30) purposively selected manufacturing firms listed on the Nigerian Exchange Group (NGX). Data were analyzed using descriptive statistics and multiple regression techniques with the aid of SPSS software. The findings revealed that IFRS compliance, disclosure quality, and training and awareness have a significant positive effect on earnings persistence among listed manufacturing firms. It was also found that IFRS disclosure quality exerts the strongest influence on accruals quality, implying that detailed and transparent financial reporting reduces the likelihood of earnings manipulation. Furthermore, IFRS training and awareness were found to enhance earnings predictability, showing that adequate knowledge of IFRS principles contributes to the production of reliable and consistent financial information. The study concludes that IFRS adoption has substantially improved financial reporting quality, transparency, and reliability in Nigeria's manufacturing sector. It recommends that regulatory authorities such as the Financial Reporting Council of Nigeria (FRCN) and the Securities and Exchange Commission (SEC) should strengthen compliance monitoring, while firms should continuously invest in IFRS training and ensure full disclosure to sustain improved financial reporting practices