FAIR VALUE MEASUREMENT AND PERFORMANCE ON SELECTED MANUFACTURING COMPANIES IN NIGERIA

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FAIR VALUE MEASUREMENT AND PERFORMANCE ON SELECTED MANUFACTURING COMPANIES IN NIGERIA

ABSTRACT

This study aimed to critically examine the effects of fair value measurement and performance of manufacturing companies in Nigeria. However, since the major objective of any business organization is to make profit and continue in business, what they face in the course of doing their business and the method of accounting they use in reporting their profit may make this noble objective to be unrealistic particularly during inflationary period. Thus, the desire to examine whether fair value measurement increase performance on selected manufacturing companies in Port Harcourt ignited this study. To achieve this objective, four research questions and three research hypotheses were formulated to guide this study. A well structured questionnaire was used as the major instrument to gather data from the 185 staff and management of the selected companies which includes Explosive and Plastic Company Limited, New China Rubber & Plastic Footwear Industry Limited and Nexans Kabelmetal Nigeria Plc and a sample size of 120 was randomly selected. The data collected from the respondents were analyzed using simple percentage and Chi-square statistical tool was employ for testing the hypotheses. The study concluded with some recommendations that accounting bodies in Nigeria should organize workshops for the accountants and managers of companies to create enough awareness on current cost accounting and the need to depart from the historical cost accounting method during inflationary period.

TABLE OF CONTENTS

Title page    =       =       =       =       =       =       =       =       =       =       =

Cover page =       =       =       =       =       =       =       =       =       =       =

Certification                   =       =       =       =       =       =       =       =       =       =

Dedication  =       =       =       =       =       =       =       =       =       =       =

Acknowledgement         =       =       =       =       =       =       =       =       =       =

Abstract      =       =       =       =       =       =       =       =       =       =       =

Table of contentment     =       =       =       =       =       =       =       =       =

CHAPTER ONE: INTRODUCTION

  • Background of the study =       =       =       =       =       =       =       =
  • Statement of the Problem =       =       =       =       =       =       =       =
  • Objectives of the Study =       =       =       =       =       =       =       =
  • Research Questions =       =       =       =       =       =       =       =
  • Research Hypotheses =       =       =       =       =       =       =       =
  • Significance of the Study =       =       =       =       =       =       =       =
  • Scope of the Study =       =       =       =       =       =       =       =       =
  • Limitation of the Study =       =       =       =       =       =       =       =
  • Definition of Terms =       =       =       =       =       =       =       =

CHAPTER TWO: REVIEW OF RELATED LITERATURE

2.1     Introduction         =       =       =       =       =       =       =       =       =

2.2     Theoretical Framework  =       =       =       =       =       =       =       =

2.2.1  Matching theory   =       =       =       =       =       =       =       =       =

2.2.2  Asset theory                  =       =       =       =       =       =       =       =       =

2.2.3  Depreciation theory       =       =       =       =       =       =       =       =

2.2.4  Contingency theory       =       =       =       =       =       =       =       =

2.3     Concept of fair value measurement   =       =       =       =       =       =

2.4     Overview of fair value measurement approach    =       =       =       =

2.5     Financial reporting                  =       =       =       =       =       =       =       =

2.5.1  Objectives of financial statement      =       =       =       =       =       =

2.5.2  Criticism of financial reporting         =       =       =       =       =       =       =

2.6     Fair value accounting standards                 =       =       =       =       =       =

2.7     Current cost profit and adjustment   =       =       =       =       =       =

2.8     Mixed-attribute accounting model for financial instruments   =       =

2.9     Fair value measurement =       =       =       =       =       =       =       =

CHAPTER THREE:RESEARCH METHODOLOGY AND DESIGN PROCEDURE

3.1     Introduction         =       =       =       =       =       =       =       =       =       =

3.2     Design of the Study       =       =       =       =       =       =       =       =

3.3     Area of the Study =       =       =       =       =       =       =       =       =

3.4     Population of the Study =       =       =       =       =       =       =       =

3.5     Sample Size and Sampling Techniques      =       =       =       =       =

3.6     Research Instrument      =       =       =       =       =       =       =

3.7     Validation of Research Instrument   =       =       =       =       =       =

3.8     Reliability of Research Instrument    =       =       =       =       =       =

3.9    Administration of the Instrument     =       =       =       =       =       =

3.10   Method of Data Analysis        =       =       =       =       =       =       =       =

CHAPTER FOUR: PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

4.1     Introduction         =       =       =       =       =       =       =       =       =       =

4.2     Presentation of Analysis of Data      =       =       =       =       =       =

4.3     Testing of Hypotheses   =       =       =       =       =       =       =       =

4.4     Discussion of Findings  =       =       =       =       =       =       =       =

CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS

5.1     Introduction                   =       =       =       =       =       =       =       =       =

5.2     Summary    =       =       =       =       =       =       =       =       =       =

5.3     Conclusion =       =       =       =       =       =       =       =       =       =

5.4     Recommendations         =       =       =       =       =       =       =       =       =

References  =       =       =       =       =       =       =       =       =       =       Appendix

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