Fair Value Measurement and Firm Performance of Quoted Manufacturing Companies in Nigeria
نویسندگان
چکیده
This study examined fair value measurement and firm performance of quoted manufacturing companies in Nigeria. The used data from thirty-one (31) selected Nigeria for a period 16 years that were split into eight (8) historical cost accounting method (2004-2011) valuation technique (2012-2019). utilized the paired sample t-test framework analyzing data. Findings revealed there are significant differences between impact on performance. Thus, recommended among others Financial Reporting Council should focus compliance level with addition to taking necessary steps improving understandability usage accounting.
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ژورنال
عنوان ژورنال: Sriwijaya international journal of dynamic economics and business
سال: 2022
ISSN: ['2581-2904', '2581-2912']
DOI: https://doi.org/10.29259/sijdeb.v6i3.321-340