FAIR VALUE MEASUREMENT HIERARCHY AND COSMETIC ACCOUNTING IN THE NIGERIAN DEPOSIT MONEY BANKS

FAIR VALUE MEASUREMENT HIERARCHY AND COSMETIC ACCOUNTING IN THE NIGERIAN DEPOSIT MONEY BANKS

The study investigated the effect of fair value financial instruments measurements hierarchy disclosures on cosmetic accounting practices in the Nigerian DMBs, given the possibility of managerial discretion to manipulate the disclosure of fair value measurement, particularly level three fair value...

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Bibliographic Details
Main Authors: Tesleem Olayinka Adeyemi, Hamisu Suleiman Kargi, Muhammad Shehu Tijjani, M. Zubair
Format: Article
Language:English
Published: Department of Accounting and Finance, Federal University Gusau 2021-04-01
Series:Gusau Journal of Accounting and Finance
Subjects:
Cosmetic accounting
Fair value measurement hierarchy
IFRS
Loan loss provision
Nigerian DMBs
Online Access:https://journals.gujaf.com.ng/index.php/gujaf/article/view/72

Internet

https://journals.gujaf.com.ng/index.php/gujaf/article/view/72

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