MODERATING EFFECT OF AUDIT QUALITY ON VALUE RELEVANCE OF FAIR VALUE MEASUREMENTS HIERARCHY OF LISTED FINANCIAL SERVICES COMPANIES
The International Financial Reporting Standards (IFRS) was developed to enhance transparency and high-quality information as a principle-based standard that allows some degree of flexibility in financial reporting process. An important feature of IFRS is that of paradigm shift from historical cost...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Department of Accounting and Finance, Federal University Gusau
2024-10-01
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| Series: | Gusau Journal of Accounting and Finance |
| Subjects: | |
| Online Access: | https://journals.gujaf.com.ng/index.php/gujaf/article/view/334 |
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