Matches in SemOpenAlex for { <https://semopenalex.org/work/W3081802454> ?p ?o ?g. }
Showing items 1 to 86 of
86
with 100 items per page.
- W3081802454 endingPage "53" @default.
- W3081802454 startingPage "46" @default.
- W3081802454 abstract "The study evaluated the effect of fair value reporting on financial profitability and firm value with focus on deposit money banks listed on the Nigerian Stock Exchange Using a sample of 13 banks quoted on the Exchange, the study employed secondary data gathered from published annual reports of eight years (four years pre-IFRS, historical value measurement and four years post-IFRS fair value measurement) 2008 to 2015. The study was anchored on the agency theory while descriptive analysis was employed to summarize data collected while SPSS Version 23 software and regression analysis were used to analyze data. The result support the hypothesis that fair value reporting does not significantly affect reported profitability. Fair value was however found to affect firm valuation. Overall, this study suggests that he study concludes that in order to effectively evaluate financial performance and position, knowledge of fair value is not enough. Users also need to know the historical cost of the investment. Therefore, companies should adopt a hybrid form of measurement (measurements which entail both fair and historical values) in reporting their activities to reflect actual value creation." @default.
- W3081802454 created "2020-09-08" @default.
- W3081802454 creator A5054703861 @default.
- W3081802454 creator A5071317876 @default.
- W3081802454 creator A5074079583 @default.
- W3081802454 creator A5074490042 @default.
- W3081802454 date "2020-08-28" @default.
- W3081802454 modified "2023-09-27" @default.
- W3081802454 title "Fair Value Accounting and Reporting, and Firm Value: Evidence from Quoted Deposit Money Banks in Nigeria" @default.
- W3081802454 cites W2019366911 @default.
- W3081802454 cites W2104352536 @default.
- W3081802454 cites W2114163172 @default.
- W3081802454 cites W2578343597 @default.
- W3081802454 cites W2738347735 @default.
- W3081802454 cites W2895760822 @default.
- W3081802454 cites W2897986380 @default.
- W3081802454 cites W3010780561 @default.
- W3081802454 cites W3124442310 @default.
- W3081802454 cites W3125139305 @default.
- W3081802454 cites W3125975775 @default.
- W3081802454 cites W3925440 @default.
- W3081802454 doi "https://doi.org/10.9734/ajeba/2020/v17i130253" @default.
- W3081802454 hasPublicationYear "2020" @default.
- W3081802454 type Work @default.
- W3081802454 sameAs 3081802454 @default.
- W3081802454 citedByCount "0" @default.
- W3081802454 crossrefType "journal-article" @default.
- W3081802454 hasAuthorship W3081802454A5054703861 @default.
- W3081802454 hasAuthorship W3081802454A5071317876 @default.
- W3081802454 hasAuthorship W3081802454A5074079583 @default.
- W3081802454 hasAuthorship W3081802454A5074490042 @default.
- W3081802454 hasConcept C10138342 @default.
- W3081802454 hasConcept C105795698 @default.
- W3081802454 hasConcept C121955636 @default.
- W3081802454 hasConcept C129361004 @default.
- W3081802454 hasConcept C144133560 @default.
- W3081802454 hasConcept C162118730 @default.
- W3081802454 hasConcept C162324750 @default.
- W3081802454 hasConcept C185592680 @default.
- W3081802454 hasConcept C186027771 @default.
- W3081802454 hasConcept C198082294 @default.
- W3081802454 hasConcept C198531522 @default.
- W3081802454 hasConcept C200870193 @default.
- W3081802454 hasConcept C2776291640 @default.
- W3081802454 hasConcept C33923547 @default.
- W3081802454 hasConcept C39896193 @default.
- W3081802454 hasConcept C43326092 @default.
- W3081802454 hasConcept C43617362 @default.
- W3081802454 hasConcept C63149375 @default.
- W3081802454 hasConceptScore W3081802454C10138342 @default.
- W3081802454 hasConceptScore W3081802454C105795698 @default.
- W3081802454 hasConceptScore W3081802454C121955636 @default.
- W3081802454 hasConceptScore W3081802454C129361004 @default.
- W3081802454 hasConceptScore W3081802454C144133560 @default.
- W3081802454 hasConceptScore W3081802454C162118730 @default.
- W3081802454 hasConceptScore W3081802454C162324750 @default.
- W3081802454 hasConceptScore W3081802454C185592680 @default.
- W3081802454 hasConceptScore W3081802454C186027771 @default.
- W3081802454 hasConceptScore W3081802454C198082294 @default.
- W3081802454 hasConceptScore W3081802454C198531522 @default.
- W3081802454 hasConceptScore W3081802454C200870193 @default.
- W3081802454 hasConceptScore W3081802454C2776291640 @default.
- W3081802454 hasConceptScore W3081802454C33923547 @default.
- W3081802454 hasConceptScore W3081802454C39896193 @default.
- W3081802454 hasConceptScore W3081802454C43326092 @default.
- W3081802454 hasConceptScore W3081802454C43617362 @default.
- W3081802454 hasConceptScore W3081802454C63149375 @default.
- W3081802454 hasLocation W30818024541 @default.
- W3081802454 hasOpenAccess W3081802454 @default.
- W3081802454 hasPrimaryLocation W30818024541 @default.
- W3081802454 hasRelatedWork W1987232328 @default.
- W3081802454 hasRelatedWork W2033179424 @default.
- W3081802454 hasRelatedWork W2154941441 @default.
- W3081802454 hasRelatedWork W2160297604 @default.
- W3081802454 hasRelatedWork W2566909696 @default.
- W3081802454 hasRelatedWork W2742150371 @default.
- W3081802454 hasRelatedWork W3121370309 @default.
- W3081802454 hasRelatedWork W3124048254 @default.
- W3081802454 hasRelatedWork W3126147107 @default.
- W3081802454 hasRelatedWork W651348538 @default.
- W3081802454 isParatext "false" @default.
- W3081802454 isRetracted "false" @default.
- W3081802454 magId "3081802454" @default.
- W3081802454 workType "article" @default.