Agyris, N (1973). Fair value accounting. Federal Reserve Bulletin, 91, 26-30.

Akwu et al (2017). State agencies, industry regulations and the quality of accounting practice in
Nigeria(Unpublished doctoral thesis).
Alchian, M and Demsetz, U (1972) The role of replacing Fair Value Accounting with the
principle of Historical Cost inenhancing the quality of accounting information. IJABER,
14(6), 4931-4950.
Babie, S (2008). Research Methods in the Social Sciences. London: Edward Arnold
Beesong, I and Charles, A (2012), The impact of the application of Fair Value Accounting on
thequality of accounting information. An empirical study on a group of companies listed
on theKhartoum stock exchange. International Journal of Academic Research in
Accounting, Finance andManagement Sciences, 5(1), 148-160.
Bleck, D and Liu, O (2007),Fair value usefulness in financialstatements. Vienna, Austria:
DAAAM International Scientific Book, 433-448.
Clarke, A (2004). Financial instruments. Accounting Forum, 19(4), 385–398.
Daly, I and Farley, O (2003) The Fairness of the Fair value concept. International Journal of
Business andCommerce, 3(3), 1-10.
Davis, W Schoorman, N and Donaldson, I (1997).The impact of the application of Fair Value
Accounting on thequality of accounting information. An empirical study on a group of
companies listed on theKhartoum stock exchange. International Journal of Academic
Research in Accounting, Finance andManagement Sciences, 5(1), 148-160.
Donaldson, N & Preston, I (1995) Preparing for international financial reporting standards.
Journal ofFinance and Accountancy, 4, 1-8.
Fama, U (1980). from the investment analysts. (Working paper series) Bradford University.
Freeman, Q (1984). State agencies, industry regulations and the quality of accounting practice
in Nigeria(Unpublished doctoral thesis). Covenant University, Ogun State, Nigeria.
Enahoro and Jayeoba(2013), Fair Value Accounting and Earnings Quality: Listed Real
EstateCompanies in Sweden.
Glautier, M &Underdown, J (2001). Impact of new derivative disclosures on multinational
firmsfinancingstrategies. Multinational Business Review, 9(1), 1–8.
Hermanson, D Edwards, T & Maher, U (1998). Evaluating the Impact of Fair Value Accounting
on Financial Institutions:Implication for accounting standards Setting and Bank
Supervision. Working Paper No. QAU 12-01. Boston: Federal Reserve Bank
Horgren, A, Sundem, U and Elliot, Z (1996). Analysts’ forecasts. Accounting Horizons, 5(4),
105-121.
Holmstrom, M and Milgrom, I (1994) Fair value usefulness in financialstatements. Vienna,
Austria: DAAAM International Scientific Book, 433-448.
Jensen, N and Meckling, O (1976). Information asymmetry, corporate disclosure, and the capital
markets:A review of the empirical disclosure literature. Journal of Accounting and
Economics, 31, 405-440.
John, M & Goind, U (2012) Preparing for international financial reporting standards. Journal
ofFinance and Accountancy, 4, 1-8.
Kombo and Tromp, (2006). Research Methods. Pearson Longman, London.
Mustovo, Q (2008). Research in behavioural sciences: Concepts, methods and practice. Ikeja,
Lagos:Bolabay Publications
Mock and Grove, (1979), Value relevance of FAS No. 157 fair value hierarchyinformation and
the impact of corporate governance mechanisms. The Accounting Review, 85(4),1375–
1410.
Nwaiwu, J and Amah, U (2021), Value relevance of accounting information in the Nigeria Stock
Market(Unpublished Doctoral Thesis). Covenant University, Ota, Ogun State, Nigeria
Nwaiwu, J and Rindu, U (2021) Fair Value Accounting: Evidence from investment securities
and the marketvaluation of banks. The Accounting Review, 69(1), 1–25.

Nwaiwu, J (2020) Dissertation research & writing for construction students. London ; New
York : Routledge, 2013 (DLC) 2012006108. (Accessed 22 July 2021).
Pacter, U (2020) Effects of bank earnings volatility, regulatory capital,and valuation contractual
cash flows. Journal of Banking and Finance, 19, 577–605.
Padilla, A (2000). Impact of new derivative disclosures on multinational
firmsfinancingstrategies. Multinational Business Review, 9(1), 1–8.
Pandey (2004) Analytical study of Fair Value Measurement under accounting standards – A
fieldstudy. Egyptian Journal of Commercial Studies, 36(1).
Rahul, M (1997). Research in behavioural sciences: Concepts, methods and practice. Ikeja,
Lagos:Bolabay Publications
Reis, I and Stocken, W (2007) Analytical study of Fair Value Measurement under accounting
standards – A fieldstudy. Egyptian Journal of Commercial Studies, 36(1).
Suleiman, Z (2013) Auditor’s reportandinvestment decisions in Nigeria: the standpoint of
accounting academics. Journal of Management& Administration, 1(1), 181-195.
Shleifer, T and Vishny, D (1997) Examining the quality of financial reportingin the banking
sector in Nigeria: Does audit committee expertise matter? Journal of InternetBanking,
21(3).
Sundaram & Inkpen (2004)from the investment analysts. (Working paper series) Bradford
University.
Ting, Q and Soo, I (2005). Financial instruments: Historical cost v. Fair value. The CPA Journal
58(8).
Van Horn, U (2005) Value relevance of accounting information in the Nigeria Stock
Market(Unpublished Doctoral Thesis). Covenant University, Ota, Ogun State, Nigeria
Watts, N and Zimmerman, J (1983) Fair Value Accounting and Earnings Quality: Listed Real
EstateCompanies in Sweden
Weston, I and Copeland, Q (2001), The role of fair value measurement in the recent financial
crunch. Economics,Management &Financial Markets, 6(1), 989-1001
Ware, M (2015). Adoption of IFRS and financial statements effects: The perceived implications
onFDI and Nigeria economy. Australian Journal of Business and Management Research,
2(5), 76-83