tailieunhanh - Fair value accounting and reliability of accounting information of listed firms in Nigeria

This study examined the association between fair value accounting and reliability of accounting information. The study adopted survey research along with quantitative methods. Users of the accounting information represented by corporate investment analysts and corporate portfolio managers were the respondents for the purpose of this study. | Fair value accounting and reliability of accounting information of listed firms in Nigeria Accounting 5 2019 91 100 Contents lists available at GrowingScience Accounting homepage ac Fair value accounting and reliability of accounting information of listed firms in Nigeria Oyebisi Ibidunnia and Wisdom Okerea aDepartment of Accounting Bells University of Technology Ota-Ogun State Nigeria CHRONICLE ABSTRACT Article history This study examined the association between fair value accounting and reliability of accounting Received August 3 2018 information. The study adopted survey research along with quantitative methods. Users of the Received in revised format accounting information represented by corporate investment analysts and corporate portfolio August 23 2018 managers were the respondents for the purpose of this study. The population size was one Accepted September 7 2018 Available online hundred and sixty-one 161 users of accounting information decomposed into one hundred 100 September 7 2018 corporate investment analysts and sixty-one 61 corporate portfolio managers. The primary Keywords source of data was employed with the structured questionnaire as an instrument used to collect Fair value accounting the data. Data was collected through the administration of 161 copies of the questionnaire to both Historical cost corporate investment analysts and corporate portfolio managers. One hypothesis was formulated IFRS and was tested using the Pearson product moment correlation technique at a significant level of Relevance 5 and 10 while the Statistical Package for Social Science SPSS was engaged to analyze the Reliability data. Findings revealed a significant association between fair value accounting and reliability of accounting information of the firms in Nigeria. Hence the study recommended that adequate and regular training programs and conferences on fair value accounting application have to be organized. This is because most of .