1. SEMI STRONGLY COMPLIED
Table 3.2. Criteria for grading compliance using QGS
S/N
LATTER
GRADE
PARCENTAGE
FORM
GENERAL
REMARK 1 A
80-100%
STRONGLY COMPLIED
EXCELENT 2 B
60-79%
SEMI STRONGLY COMPLIED
GOOD 3 C
40-69%
POORLY COMPLIED
POOR 4 D
0-39%
NON-COMPLIANCE
EXTREAMELY
SOURCE: Adopted from Kantudu A.S. The Degree of Compliance with the Requirements of Information to be disclosed in Financial Statements by listed firms in Nigeria (2005)
Sani Saidu et al. An Assessement of Compliance with IFRS Framework at First-Time Adoption by the Quoted Banks in Nigeria. Journal of Finance and Accounting, 2014, Vol. 2, No. 3, doi: /jfa-2-3-3
© The Author(s) Published by Science and Education Publishing.