The research studied the link between fair value accounting and investment decisions in listed firms in Nigeria. The research examined 17 listed firms from diverse sectors and collected information from their annual reports from 2012 to 2018. To achieve the research objective, the study made use of trend analysis. Also, the data was evaluated using panel regression analysis. The data analysis has revealed that fair value accounting has a negative but significant relationship with shareholders investing decisions. The paper consequently proposes that academics undertake further investigations and experiments on this topic by examining new metrics both for fair value accounting and for investment choices.
The study examined the relationship between financial performance and voluntary disclosure of listed deposit money banks in Nigeria. The study made use of an ex-facto research design. The population of the study was the 15 listed DMBs in Nigeria and its sample was 10 banks. It made use of secondary data, which was sourced from the audited annual reports of DMBs. The study made use of panel OLS regression, correlation analysis and descriptive statistics test. The findings show a positive and significant relationship between financial performance and the voluntary disclosure of deposit money banks in Nigeria. This study recommends DMBs not to underestimate the effect of financial performance on voluntary disclosure by ensuring that management work hard enough to faithfully increase their performance levels, as this would serve as a motivation to disclose for information to stakeholders.
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