Table 4.5. summary of anovabunder multiple regression Model Sum of Squares Df Mean Square F Sig. 1 Regression 7895.489 3 2631.830 555.608 .000a Residual 47.368 10 4.737 Total 7942.857 13 a. Predictors: (Constant), UN, AM, GL b. Dependent Variable: LC Source: SPSS V. 19.0 RESULTS PRESENTED IN THE TABLE BY THE AUTHOR 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, 64-73. doi:10.12691/jfa-2-3-3 © The Author(s) 2014. Published by Science and Education Publishing.