Financial Information Disclosure and the Reliability of Fair Value Estimations in Published Financial Statements: Evidence from Real Estate Sector in Nigeria
Ameachi Patrick Egbunike, Abiahu Mary-Fidelis Chidoziem & Sandra Eseoghene Okwuada · Asian Journal of Economics, Business and Accounting · 2017
The inadequacy of historical cost measurement has been unto capture current market information and conditions have given rise to the increased use of fair value measurement. However, there has been a controversy as to whether Fair Value Accounting actually satisfies this need it...
Open access
Research Article
10.9734/AJEBA/2017/37250