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...
Main Authors: | Tesleem Olayinka Adeyemi, Hamisu Suleiman Kargi, Muhammad Shehu Tijjani, M. Zubair |
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Format: | Article |
Language: | English |
Published: |
Department of Accounting and Finance, Federal University Gusau
2021-04-01
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Series: | Gusau Journal of Accounting and Finance |
Subjects: | |
Online Access: | https://journals.gujaf.com.ng/index.php/gujaf/article/view/72 |
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