How to cite this paper
Ibidunni, O & Okere, W. (2019). Fair value accounting and reliability of accounting information of listed firms in Nigeria.Accounting, 5(3), 91-100.
Refrences
Ahmad, N. (2000). Fair Value Accounting: Study on relevance and reliability of accounting information (Unpublished Master of Science Dissertation). Universiti Kebangsaan Malaysia, Bangi.
Alaryan, A. L., Haija, A. A. A. & Alrabei, A. M. (2014). The relationship between fair value accounting and presence of manipulation in financial statements. International Journal of Accounting and Financial Reporting, 4(1), 221-237.
Barth, M. (1994). Fair Value Accounting: Evidence from investment securities and the market valuation of banks. The Accounting Review, 69(1), 1–25.
Barth, M., Landsman, W. & Wahlen, J. (1995). Effects of bank earnings volatility, regulatory capital, and valuation contractual cash flows. Journal of Banking and Finance, 19, 577–605.
Bercel, A. (1994). Consensus expectations and international equity returns. Financial Analysis Journal, 50, 76-80.
Bies, S. S. (2005). Fair value accounting. Federal Reserve Bulletin, 91, 26-30.
Betakova, J., Hrazdilova Bockova, K. & Skoda, M. (2014). Fair value usefulness in financial statements. Vienna, Austria: DAAAM International Scientific Book, 433-448
CFA Institute (2007). A comprehensive business reporting model: Financial reporting for investors. New York, NY: CFA Institute.
Clement, M. & Tse, S. (2003). Do investors respond to analysts’ forecast revisions as if forecast accuracy is all that matters? The Accounting Review, 78(1), 227-249
Elfaki, A. and S. Hammad, (2015). The impact of the application of Fair Value Accounting on the quality of accounting information. An empirical study on a group of companies listed on the Khartoum stock exchange. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(1), 148-160
Faraj, M. (2012). Analytical study of Fair Value Measurement under accounting standards – A field study. Egyptian Journal of Commercial Studies, 36(1)
Fattouh, I. (2016). The role of replacing Fair Value Accounting with the principle of Historical Cost in enhancing the quality of accounting information. IJABER, 14(6), 4931-4950
Feay, W. & Abdullah, F. (2001). Impact of new derivative disclosures on multinational firms’ financing strategies. Multinational Business Review, 9(1), 1–8
Hancock, P. (1996). Financial instruments. Accounting Forum, 19(4), 385–398
Healy, P. & Palepu, K. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31, 405-440
International Accounting Standard Board (2008). Fair value measurement, where are we in the project? Retrieved 20th November, 2017 from: http://www.iasb.org/Current+Projects/IASB+Projects/Fair+Value+Measurement/Fair+Value+Measurement.htm
International Accounting Standard Board (2010). Conceptual framework for financial reporting. Retrieved 20th November, 2017 from http://www.iasb.org
Iyoha, F. (2011). State agencies, industry regulations and the quality of accounting practice in Nigeria (Unpublished doctoral thesis). Covenant University, Ogun State, Nigeria
Jones, J.C. (1988). Financial instruments: Historical cost v. Fair value. The CPA Journal 58(8).
Kaur, J. (2013). The Fairness of the Fair value concept. International Journal of Business and Commerce, 3(3), 1-10.
Mangena, M. (2004). On the perceived importance of disclosure items in UK interim financial report: Evidence from the investment analysts. (Working paper series) Bradford University
Markou, D. & Tsitsoni, F. (2013). Fair Value Accounting and Earnings Quality: Listed Real Estate Companies in Sweden.
Ojeka, S., Fakile, S., Ani-Jesu, A. and Owolabi, F. (2016). Examining the quality of financial reporting in the banking sector in Nigeria: Does audit committee expertise matter? Journal of Internet Banking, 21(3).
Okere, W., Ogundana, M. O., Adetula, D., Adesanmi, A. D. & Lawal, Q. O. (2017). Auditor’s report and
investment decisions in Nigeria: the standpoint of accounting academics. Journal of Management & Administration, 1(1), 181-195.
Okpala, K. (2012). Adoption of IFRS and financial statements effects: The perceived implications on FDI and Nigeria economy. Australian Journal of Business and Management Research, 2(5), 76-83
Olaogun, J. (2008). Research in behavioural sciences: Concepts, methods and practice. Ikeja, Lagos: Bolabay Publications
Oyerinde, D. (2011). Value relevance of accounting information in the Nigeria Stock Market (Unpublished Doctoral Thesis). Covenant University, Ota, Ogun State, Nigeria
Pallant, J. (2005). SPSS survival manual- A step by step guide to data analysis using SPSS for Windows (Version 12). Australia: Allen & Unwin,
Paul, A., & Burks, E. (2010). Preparing for international financial reporting standards. Journal of Finance and Accountancy, 4, 1-8.
Procházka, D. (2011). The role of fair value measurement in the recent financial crunch. Economics, Management &
Financial Markets, 6(1), 989-1001
Schipper, K. (1991). Analysts’ forecasts. Accounting Horizons, 5(4), 105-121.
Shaffer, S. (2011). Evaluating the Impact of Fair Value Accounting on Financial Institutions: Implication for accounting standards Setting and Bank Supervision. Working Paper No. QAU 12-01. Boston: Federal Reserve Bank
Song, C., Thomas, W. & Yi, H. (2010). Value relevance of FAS No. 157 fair value hierarchy information and the impact of corporate governance mechanisms. The Accounting Review, 85(4), 1375–1410.
Alaryan, A. L., Haija, A. A. A. & Alrabei, A. M. (2014). The relationship between fair value accounting and presence of manipulation in financial statements. International Journal of Accounting and Financial Reporting, 4(1), 221-237.
Barth, M. (1994). Fair Value Accounting: Evidence from investment securities and the market valuation of banks. The Accounting Review, 69(1), 1–25.
Barth, M., Landsman, W. & Wahlen, J. (1995). Effects of bank earnings volatility, regulatory capital, and valuation contractual cash flows. Journal of Banking and Finance, 19, 577–605.
Bercel, A. (1994). Consensus expectations and international equity returns. Financial Analysis Journal, 50, 76-80.
Bies, S. S. (2005). Fair value accounting. Federal Reserve Bulletin, 91, 26-30.
Betakova, J., Hrazdilova Bockova, K. & Skoda, M. (2014). Fair value usefulness in financial statements. Vienna, Austria: DAAAM International Scientific Book, 433-448
CFA Institute (2007). A comprehensive business reporting model: Financial reporting for investors. New York, NY: CFA Institute.
Clement, M. & Tse, S. (2003). Do investors respond to analysts’ forecast revisions as if forecast accuracy is all that matters? The Accounting Review, 78(1), 227-249
Elfaki, A. and S. Hammad, (2015). The impact of the application of Fair Value Accounting on the quality of accounting information. An empirical study on a group of companies listed on the Khartoum stock exchange. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(1), 148-160
Faraj, M. (2012). Analytical study of Fair Value Measurement under accounting standards – A field study. Egyptian Journal of Commercial Studies, 36(1)
Fattouh, I. (2016). The role of replacing Fair Value Accounting with the principle of Historical Cost in enhancing the quality of accounting information. IJABER, 14(6), 4931-4950
Feay, W. & Abdullah, F. (2001). Impact of new derivative disclosures on multinational firms’ financing strategies. Multinational Business Review, 9(1), 1–8
Hancock, P. (1996). Financial instruments. Accounting Forum, 19(4), 385–398
Healy, P. & Palepu, K. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31, 405-440
International Accounting Standard Board (2008). Fair value measurement, where are we in the project? Retrieved 20th November, 2017 from: http://www.iasb.org/Current+Projects/IASB+Projects/Fair+Value+Measurement/Fair+Value+Measurement.htm
International Accounting Standard Board (2010). Conceptual framework for financial reporting. Retrieved 20th November, 2017 from http://www.iasb.org
Iyoha, F. (2011). State agencies, industry regulations and the quality of accounting practice in Nigeria (Unpublished doctoral thesis). Covenant University, Ogun State, Nigeria
Jones, J.C. (1988). Financial instruments: Historical cost v. Fair value. The CPA Journal 58(8).
Kaur, J. (2013). The Fairness of the Fair value concept. International Journal of Business and Commerce, 3(3), 1-10.
Mangena, M. (2004). On the perceived importance of disclosure items in UK interim financial report: Evidence from the investment analysts. (Working paper series) Bradford University
Markou, D. & Tsitsoni, F. (2013). Fair Value Accounting and Earnings Quality: Listed Real Estate Companies in Sweden.
Ojeka, S., Fakile, S., Ani-Jesu, A. and Owolabi, F. (2016). Examining the quality of financial reporting in the banking sector in Nigeria: Does audit committee expertise matter? Journal of Internet Banking, 21(3).
Okere, W., Ogundana, M. O., Adetula, D., Adesanmi, A. D. & Lawal, Q. O. (2017). Auditor’s report and
investment decisions in Nigeria: the standpoint of accounting academics. Journal of Management & Administration, 1(1), 181-195.
Okpala, K. (2012). Adoption of IFRS and financial statements effects: The perceived implications on FDI and Nigeria economy. Australian Journal of Business and Management Research, 2(5), 76-83
Olaogun, J. (2008). Research in behavioural sciences: Concepts, methods and practice. Ikeja, Lagos: Bolabay Publications
Oyerinde, D. (2011). Value relevance of accounting information in the Nigeria Stock Market (Unpublished Doctoral Thesis). Covenant University, Ota, Ogun State, Nigeria
Pallant, J. (2005). SPSS survival manual- A step by step guide to data analysis using SPSS for Windows (Version 12). Australia: Allen & Unwin,
Paul, A., & Burks, E. (2010). Preparing for international financial reporting standards. Journal of Finance and Accountancy, 4, 1-8.
Procházka, D. (2011). The role of fair value measurement in the recent financial crunch. Economics, Management &
Financial Markets, 6(1), 989-1001
Schipper, K. (1991). Analysts’ forecasts. Accounting Horizons, 5(4), 105-121.
Shaffer, S. (2011). Evaluating the Impact of Fair Value Accounting on Financial Institutions: Implication for accounting standards Setting and Bank Supervision. Working Paper No. QAU 12-01. Boston: Federal Reserve Bank
Song, C., Thomas, W. & Yi, H. (2010). Value relevance of FAS No. 157 fair value hierarchy information and the impact of corporate governance mechanisms. The Accounting Review, 85(4), 1375–1410.