VALUE RELEVANCE OF FAIR VALUE HIERARCHY INFORMATION OF NIGERIAN NON-FINANCIAL FIRMS

VALUE RELEVANCE OF FAIR VALUE HIERARCHY INFORMATION OF NIGERIAN NON-FINANCIAL FIRMS

Switch from Statement of Accounting Standard (SAS) to the International Financial Reporting Standards (IFRS) in Nigeria requires reporting entities to mark-to-market financial assets and liabilities and to recognise holding gains and losses as items of other comprehensive income. The objective of t...

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Bibliographic Details
Main Authors: Aliyu Baba Usman, Ndagi Salihu, Isah Ibrahim, Shuaibu Bawa Wuse
Format: Article
Language:English
Published: Kwara State University, Malete Nigeria 2024-10-01
Series:Malete Journal of Accounting and Finance
Subjects:
comprehensive income
fair value hierarchy
value relevance
Online Access:https://majaf.com.ng/index.php/majaf/article/view/155
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