Celestine Chukwutem Ebogbue, Lucky Otsoge Onmonya, Abraham Momoh Idogho and Yemisi Funmilayo Bosun-Fakunle 2025. Meter Asset Providers’ Adoption of Ifrs for Smes in the Nigerian Electricity Supply Industry. Educational Administration: Theory and Practice. 31, 2 (Jul. 2025), 221–231. DOI:https://doi.org/10.53555/kuey.v31i2.10482.