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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I tiakina i:
Ngā taipitopito rārangi puna kōrero
Ngā kaituhi matua: Aliyu Baba Usman, Ndagi Salihu, Isah Ibrahim, Shuaibu Bawa Wuse
Hōputu: Tuhinga
Reo:Ingarihi
I whakaputaina: Kwara State University, Malete Nigeria 2024-10-01
Rangatū:Malete Journal of Accounting and Finance
Ngā marau:
Urunga tuihono:https://majaf.com.ng/index.php/majaf/article/view/155
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