Abstract
This research endeavors to present empirical insights into the influence of IFRS convergence on real earnings management (REM) within Nigerian Manufacturing Firms. The study utilizes data sourced from the Nigerian Exchange Group (NGx), with a sample size consisting of 5 manufacturing firms. Secondary data is employed for analysis. Financial statements spanning from 2014 to 2023 were utilized to conduct descriptive statistical analyses pertaining to the pre-convergence stage of IFRS. The study employed ex-post facto research design. The methodology incorporates descriptive, correlation, and regression analyses. This impact is observed through the abnormal operation cash flow proxy, both before and after the convergence of IFRS, with firm size serving as a control variable. The findings of this investigation suggest a positive impact of IFRS convergence on REM and firm size within the selected manufacturing firms in Nigeria. The study thus concluded that IFRS convergence on has a huge significant impact on real earnings management (REM) of Nigerian Manufacturing Firms. The study recommended amongst other that there is a pressing need for enhanced monitoring and enforcement mechanisms to ensure compliance with IFRS standards and prevent any potential resurgence of earnings management practices
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