iarjbmIARJBMIARJBM2708-5147Determinants of Initial Public Offer (IPO) Pricing In The Nigerian Stock Exchange: Does Adoption of IFRS Matter?OlogbenlaPatrickDepartment Of Management and Accounting,Obafemi Awolowo University, Ile Ife, NigeriaThe study investigates the effect of adoption of IFRS on asymmetric information and the implication on IPO pricing in Nigeria. 38 IPOs are included in the study between 2001 and 2016. The study investigated the influence of the asymmetric information both before and after the adoption of the IFRS. An extension of regression analysis called CHOW test is used to test the influence of the IFRS on asymmetric information and its influence of the IPO pricing in the Nigeria Stock exchange NSE. The results indicate that asymmetric information has significant impact on IPO pricing before and after the adoption of IFRS. However, it is also revealed in the study that adoption on IFRS made a significance difference on the effect of asymmetric information on the IPOs in Nigeria. The study further emphasized the need to reduce the flow of asymmetric information that increases the mispricing of the IPOs.