FAIR VALUE UNOBSERVABLE INPUTS ON THE VALUE RELEVANCE OF LISTED DEPOSIT MONEY BANKS (DMBs) IN NIGERIA
This study addressed the influence of fair value of unobservable inputs on the interrelationship between the value relevance of listed DMBs in Nigeria. The sample is comprised of ten (10) listed deposit money banks (DMBs) in Nigeria for seven (7) years (between 2012 and 2018). Secondary data were ob...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Amos Osikpemhi OZEMOYA [verfasserIn] Luka MAILAFIA [verfasserIn] |
|---|
| Format: |
E-Artikel |
|---|---|
| Sprache: |
Englisch |
| Erschienen: |
2021 |
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| Schlagwörter: |
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| Übergeordnetes Werk: |
In: Gusau Journal of Accounting and Finance - Department of Accounting and Finance, Federal University Gusau, 2022, 2(2021), 3 |
|---|---|
| Übergeordnetes Werk: |
volume:2 ; year:2021 ; number:3 |
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DOAJ02827394X |
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This study addressed the influence of fair value of unobservable inputs on the interrelationship between the value relevance of listed DMBs in Nigeria. The sample is comprised of ten (10) listed deposit money banks (DMBs) in Nigeria for seven (7) years (between 2012 and 2018). Secondary data were obtained from the annual reports and accounts of the listed DMBs in Nigeria and the panel multiple regression technique of data analysis was employed as the tool for analysis. Results from the regression analysis revealed that there is positive significant relationship between fair value unobservable inputs, book value per share on the value relevance of accounting information. Based on the findings it is therefore recommended that management of listed deposit money banks should take cognizance of fair value inputs when preparing financial statements. |
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This study addressed the influence of fair value of unobservable inputs on the interrelationship between the value relevance of listed DMBs in Nigeria. The sample is comprised of ten (10) listed deposit money banks (DMBs) in Nigeria for seven (7) years (between 2012 and 2018). Secondary data were obtained from the annual reports and accounts of the listed DMBs in Nigeria and the panel multiple regression technique of data analysis was employed as the tool for analysis. Results from the regression analysis revealed that there is positive significant relationship between fair value unobservable inputs, book value per share on the value relevance of accounting information. Based on the findings it is therefore recommended that management of listed deposit money banks should take cognizance of fair value inputs when preparing financial statements. |
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This study addressed the influence of fair value of unobservable inputs on the interrelationship between the value relevance of listed DMBs in Nigeria. The sample is comprised of ten (10) listed deposit money banks (DMBs) in Nigeria for seven (7) years (between 2012 and 2018). Secondary data were obtained from the annual reports and accounts of the listed DMBs in Nigeria and the panel multiple regression technique of data analysis was employed as the tool for analysis. Results from the regression analysis revealed that there is positive significant relationship between fair value unobservable inputs, book value per share on the value relevance of accounting information. Based on the findings it is therefore recommended that management of listed deposit money banks should take cognizance of fair value inputs when preparing financial statements. |
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<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a22002652 4500</leader><controlfield tag="001">DOAJ02827394X</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20230503061508.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">230226s2021 xx |||||o 00| ||eng c</controlfield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)DOAJ02827394X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)DOAJ59e72baefe864064a951943ed0498a41</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HG1-9999</subfield></datafield><datafield tag="100" ind1="0" ind2=" "><subfield code="a">Amos Osikpemhi OZEMOYA</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">FAIR VALUE UNOBSERVABLE INPUTS ON THE VALUE RELEVANCE OF LISTED DEPOSIT MONEY BANKS (DMBs) IN NIGERIA</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2021</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This study addressed the influence of fair value of unobservable inputs on the interrelationship between the value relevance of listed DMBs in Nigeria. The sample is comprised of ten (10) listed deposit money banks (DMBs) in Nigeria for seven (7) years (between 2012 and 2018). Secondary data were obtained from the annual reports and accounts of the listed DMBs in Nigeria and the panel multiple regression technique of data analysis was employed as the tool for analysis. Results from the regression analysis revealed that there is positive significant relationship between fair value unobservable inputs, book value per share on the value relevance of accounting information. Based on the findings it is therefore recommended that management of listed deposit money banks should take cognizance of fair value inputs when preparing financial statements.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Fair value</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Value relevance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Unobservable inputs</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Book value per share</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Earnings per share</subfield></datafield><datafield tag="653" ind1=" " ind2="0"><subfield code="a">Finance</subfield></datafield><datafield tag="700" ind1="0" ind2=" "><subfield code="a">Luka MAILAFIA</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">In</subfield><subfield code="t">Gusau Journal of Accounting and Finance</subfield><subfield code="d">Department of Accounting and Finance, Federal University Gusau, 2022</subfield><subfield code="g">2(2021), 3</subfield><subfield code="w">(DE-627)DOAJ000149144</subfield><subfield code="x">27566897</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:2</subfield><subfield code="g">year:2021</subfield><subfield code="g">number:3</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doaj.org/article/59e72baefe864064a951943ed0498a41</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://journals.gujaf.com.ng/index.php/gujaf/article/view/73</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="u">https://doaj.org/toc/2756-665X</subfield><subfield code="y">Journal toc</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SYSFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_DOAJ</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SSG-OLC-PHA</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">2</subfield><subfield code="j">2021</subfield><subfield code="e">3</subfield></datafield></record></collection>
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7.3997 |