id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gujaf-72	Olayinka Adeyemi, Tesleem; Suleiman Kargi, Hamisu; Shehu Tijjani, Muhammad; M. Zubair	FAIR VALUE MEASUREMENT HIERARCHY AND COSMETIC ACCOUNTING IN THE NIGERIAN DEPOSIT MONEY BANKS	2021	13	.pdf	application/pdf	5857	252	43	On the other hand, studies such as Alaryan, Haija and Alrabei (2014); Xiaolu (2013); Bratten, Causholli and Myers (2012); Barth, Biscarri, Kasznik and Espinosa (2012); Laux and Leuz (2010); Allen and Carletti (2008); Power (2008); Benston (2006) argued that fair value accounting rather complicates the financial reporting process and makes managerial fraud very difficult to detect thereby increasing the tendency of earnings manipulation by managers. Despite the fact that empirical researches concerning the impact of fair value accounting had gained momentum and international relevance especially in the developed economies, however, to the best of our knowledge the effect of fair value financial instruments measurements hierarchy on cosmetic accounting practice has not been tested in developing countries such as Nigeria thus it is not known with certainty whether the theoretical postulations that fair value measurement could be used by managers to manage earnings holds water.	cache/gujaf-72.pdf	txt/gujaf-72.txt