Matches in SemOpenAlex for { <https://semopenalex.org/work/W4387617265> ?p ?o ?g. }
Showing items 1 to 77 of
77
with 100 items per page.
- W4387617265 endingPage "60" @default.
- W4387617265 startingPage "51" @default.
- W4387617265 abstract "This study examined the effect of fair value accounting on share price of listed deposit money banks in Nigeria from 2016 to 2022. the data used was obtained from the annual reports of the banks. OLS regression was employed in the analysis of the data. The results from the regression analysis show that earnings per share, fair value hierarchy, fair value through other comprehensive income have significant effect on the value relevance of listed deposit money banks in Nigeria. The study concludes that earnings per share is an important variable investor’s pays attention to when making investment decision. In addition, the study concludes that banks which discloses information regarding fair value hierarchy will attract investors and this will result in a corresponding increase in share price. Furthermore, the study concludes that investors pay close and more attention to other comprehensive income value. And finally, the study concludes that fair value through other comprehensive income have an effect on the share price of listed deposit money banks in Nigeria. The study therefore, recommends among others that management of listed deposit money banks in Nigeria should ensure that information using fair value are disclosed since its disclosure have an effect on share price. The study also recommends that regulatory bodies should establish an evaluation system to monitor adequate discourse of fair value information." @default.
- W4387617265 created "2023-10-14" @default.
- W4387617265 creator A5022783954 @default.
- W4387617265 creator A5087411037 @default.
- W4387617265 creator A5093059451 @default.
- W4387617265 date "2023-10-13" @default.
- W4387617265 modified "2023-10-15" @default.
- W4387617265 title "Effect of Fair Value Measurement on the Share Price of Listed Deposit Money Banks in Nigeria" @default.
- W4387617265 doi "https://doi.org/10.33003/fujafr-2023.v1i2.27.51-60" @default.
- W4387617265 hasPublicationYear "2023" @default.
- W4387617265 type Work @default.
- W4387617265 citedByCount "0" @default.
- W4387617265 crossrefType "journal-article" @default.
- W4387617265 hasAuthorship W4387617265A5022783954 @default.
- W4387617265 hasAuthorship W4387617265A5087411037 @default.
- W4387617265 hasAuthorship W4387617265A5093059451 @default.
- W4387617265 hasBestOaLocation W43876172651 @default.
- W4387617265 hasConcept C100001284 @default.
- W4387617265 hasConcept C10138342 @default.
- W4387617265 hasConcept C119857082 @default.
- W4387617265 hasConcept C121955636 @default.
- W4387617265 hasConcept C144133560 @default.
- W4387617265 hasConcept C152877465 @default.
- W4387617265 hasConcept C162118730 @default.
- W4387617265 hasConcept C162324750 @default.
- W4387617265 hasConcept C169824061 @default.
- W4387617265 hasConcept C200870193 @default.
- W4387617265 hasConcept C206217203 @default.
- W4387617265 hasConcept C2776291640 @default.
- W4387617265 hasConcept C2779538965 @default.
- W4387617265 hasConcept C2781426361 @default.
- W4387617265 hasConcept C2992947560 @default.
- W4387617265 hasConcept C31170391 @default.
- W4387617265 hasConcept C34447519 @default.
- W4387617265 hasConcept C41008148 @default.
- W4387617265 hasConcept C556758197 @default.
- W4387617265 hasConcept C63149375 @default.
- W4387617265 hasConceptScore W4387617265C100001284 @default.
- W4387617265 hasConceptScore W4387617265C10138342 @default.
- W4387617265 hasConceptScore W4387617265C119857082 @default.
- W4387617265 hasConceptScore W4387617265C121955636 @default.
- W4387617265 hasConceptScore W4387617265C144133560 @default.
- W4387617265 hasConceptScore W4387617265C152877465 @default.
- W4387617265 hasConceptScore W4387617265C162118730 @default.
- W4387617265 hasConceptScore W4387617265C162324750 @default.
- W4387617265 hasConceptScore W4387617265C169824061 @default.
- W4387617265 hasConceptScore W4387617265C200870193 @default.
- W4387617265 hasConceptScore W4387617265C206217203 @default.
- W4387617265 hasConceptScore W4387617265C2776291640 @default.
- W4387617265 hasConceptScore W4387617265C2779538965 @default.
- W4387617265 hasConceptScore W4387617265C2781426361 @default.
- W4387617265 hasConceptScore W4387617265C2992947560 @default.
- W4387617265 hasConceptScore W4387617265C31170391 @default.
- W4387617265 hasConceptScore W4387617265C34447519 @default.
- W4387617265 hasConceptScore W4387617265C41008148 @default.
- W4387617265 hasConceptScore W4387617265C556758197 @default.
- W4387617265 hasConceptScore W4387617265C63149375 @default.
- W4387617265 hasIssue "2" @default.
- W4387617265 hasLocation W43876172651 @default.
- W4387617265 hasOpenAccess W4387617265 @default.
- W4387617265 hasPrimaryLocation W43876172651 @default.
- W4387617265 hasRelatedWork W1187356101 @default.
- W4387617265 hasRelatedWork W1894361946 @default.
- W4387617265 hasRelatedWork W2325107842 @default.
- W4387617265 hasRelatedWork W2564195819 @default.
- W4387617265 hasRelatedWork W2564297714 @default.
- W4387617265 hasRelatedWork W2790624811 @default.
- W4387617265 hasRelatedWork W2902462781 @default.
- W4387617265 hasRelatedWork W4283828414 @default.
- W4387617265 hasRelatedWork W4288099740 @default.
- W4387617265 hasRelatedWork W832273125 @default.
- W4387617265 hasVolume "1" @default.
- W4387617265 isParatext "false" @default.
- W4387617265 isRetracted "false" @default.
- W4387617265 workType "article" @default.