Fair Value Accounting and Corporate Reporting in Nigeria: A Logistics Regression Approach
尼日利亚公允价值会计与企业报告:一种物流回归方法
作者: A. E. AdegboyegunE. Ben-CalebA. O. AdemolaJ. U. MadugbaD. F. Eluyela
刊名: International Journal of Financial Research, 2020, Vol.11 (2)
来源数据库: Sciedu Press
DOI: 10.5430/ijfr.v11n2p301
原始语种摘要: This study examined the impact of fair value accounting on corporate reporting in Nigeria. The primary data used were gathered through a well-structured questionnaire, designed and administered to 120 respondents, who are made up of accountants, auditors, bankers, financial experts and practitioners in Lagos State, Nigeria. We adopted the logistic regression approach in analyzing the research questions. We found that fair value accounting has impact on corporate reporting. The Cox and Snell’s R-Square revealed that 67.1% of the variation in the corporate reporting was explained by the logistic model. We further found a moderate strong relationship between the fair value accounting and corporate reporting. Based on this finding, the study concluded that the used of fair value helped in...
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关键词翻译
关键词翻译
  • corporate 法人的
  • reporting 申报
  • accounting 会计
  • institutional 惯例的
  • uncertainty 不定
  • discretionary 修]自由选择[定
  • earnings 收入
  • financial 财政的
  • value 
  • information 报告