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), pp. 221–231. doi: 10.53555/kuey.v31i2.10482.