THE EFFECT OF FAIR VALUE ACCOUNTING ON FINANCIAL REPORTING COMPARABILITY
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Abstract:
This research explores the effect of fair value accounting on financial reporting comparability in Lagos State, Nigeria. The objectives are to: (1) assess the impact of fair value accounting on financial statement comparability, (2) evaluate the influence on investor decision-making, and (3) analyze the challenges associated with fair value measurement. A survey design was employed to collect data from financial analysts, corporate managers, and auditors. The sample size, determined using Taro Yamane's formula, ensures representativeness. Stanbic IBTC Holdings Plc was chosen as the case study due to its extensive use of fair value accounting. The reliability coefficient score of the survey was 0.89. Findings indicate that fair value accounting significantly enhances financial reporting comparability, aiding investor decision-making, although challenges in measurement persist. It is recommended that companies in Lagos State adopt fair value accounting practices while addressing measurement challenges to improve reporting comparability.
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