ABSTRACT
This study investigates the impact of fair value accounting on financial statements in Enugu State, Nigeria. The objectives are to: (1) assess the effect of fair value measurements on asset and liability valuations, (2) analyze the impact on earnings volatility, and (3) evaluate stakeholder perceptions of fair value accounting. A survey design was adopted to collect data from accountants and financial managers. The sample size was determined using Taro Yamane's formula to ensure statistical robustness. Nigerian Breweries Plc was selected as the case study due to its adoption of fair value accounting. The reliability coefficient score of the survey was 0.85. Findings indicate that fair value accounting significantly affects asset and liability valuations, leading to increased earnings volatility. Stakeholder perceptions are mixed, with some appreciating the transparency and others concerned about volatility. It is recommended that companies in Enugu State enhance their understanding and implementation of fair value accounting to balance transparency and financial stability.
Abstract: This research investigates the benefits of cooperative learning strategies in enhancing collaborat...
ABSTRACT: The role of early childhood education in social-emotional learni...
EXCERPT FROM THE STUDY
The concept of participation relates to who takes part in a set of society’s activities and...
Abstract
This study examines the relationship between cultural tourism and community devel...
Background to the Study
Library did not come into exis...
Abstract
This study investigates the news reporting of 2015 General Elections in some Nigerian newspapers using the lexico-grammatical an...
ABSTRACT: This study examines innovations in assessing practical skills in technical educat...
Abstract: This study explores the role of vocational education in promoting workforce diver...
OBJECTIVE OF STUDY
In view of the problems mentioned above, this project is aimed at i...
ABSTRACT
This project is designed to investigate leadership styles and its impact on organizational per...