Application Of IFRS 13: Fair Value Accounting on Earnings Management in the Nigeria Banking Sector
Abstract
The main objective of the study was to obtain evidence on the influence of fair valuation on earnings management amongst Deposit Money Banks in Nigeria. The design adopted was Ex- post Facto research design, and covered the Banking industry in Nigeria for the period 2015 – 2021. The target population consists of Deposit Money Banks listed on the Nigerian Stock Exchange (NSE). Thirteen (13) listed banks were selected using purposive sampling technique. Data were obtained from the audited annual accounts and financial reports of the selected banks. Descriptive statistics and multiple regression analysis were used to ascertain the
Keywords
Fair Valuation
Earnings Management
Banking Industry
References
Ahmad, F. B. and Aladwan (2015). The effect of Fair value Accounting on Jordanian investment Properties: An empirical study on Jordanian listed real estate companies. International Journal of Financial Research, 6(4): 99 – 113. Alaryan, L. A., Haija, A. A. and Ali, M.A. (2014). The relationship between Fair Value Accounting and presence of manipulation in Financial Statements. International Journal of Accounting and Financial Reporting, 4(1): 221 – 237.
