Paul Olabode, Aremu

Accounting Measurement and Profitability: Comparative Analysis between Fair Value Regime and Historical Cost Regime

Paul Olabode, Aremu & Sunday Ajao, Owolabi · Asian Journal of Economics, Business and Accounting · 2023

This study examined the effect of accounting measurement on profitability of selected consumer goods companies in Nigeria during historical cost regime and fair value regime. Accounting measurement was measured with revenue, cost of sales and operating cost while profitability wa...