Nwagwu Innocent Onyedikachi, Onwuka Onwuka Okwara and Nwachukwu Fidelis (2026) “Assessing the Impact of IFRS Adoption on Earnings Quality: A Study of Selected Nigerian Consumer Goods Companies”, IOASD Journal of Business and Management Studies, 3(3), pp. 193–205. doi:10.67224/ioasdjbms.2026.v03i03.009.