Does Audit Committee Moderate The Value Relevance Of Fair Value Accounting Information? Evidence From Listed Consumer Goods Firms In Nigeria

Purpose: This study examines the value relevance of fair value accounting (FVA) in Nigerian consumer goods firms and explores the moderating effect of audit committee attributes on the Value relevance. The motivation is to determine whether fair value measurements under IFRS provide useful informati...

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Detalhes bibliográficos

Principais autores:	Kabiru Isa Dandago, Modibbo Abubakar
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Academic Publishing UNWE 2025-12-01
coleção:	Finance, Accounting and Business Analysis
Assuntos:	earnings agency theory ohlson model mark-to-market
Acesso em linha:	http://faba.bg/index.php/faba/article/view/281
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