Fair Value Accounting and Investment Decisions in Nigerian Listed Companies
Okere Wisdom, Offiaeli Amarachukwu Grace, Oluwatobi Rufai, Adebayo Mobolaji Adeshola
Journal of Economics, Management and Trade · pp. 56–66 · Published 8 Jun 2022
10.9734/jemt/2022/v28i630419Abstract
The research studied the link between fair value accounting and investment decisions in listed firms in Nigeria. The research examined 17 listed firms from diverse sectors and collected information from their annual reports from 2012 to 2018. To achieve the research objective, the study made use of trend analysis. Also, the data was evaluated using panel regression analysis. The data analysis has revealed that fair value accounting has a negative but significant relationship with shareholders investing decisions. The paper consequently proposes that academics undertake further investigations and experiments on this topic by examining new metrics both for fair value accounting and for investment choices.
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Cited by 5
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