Abstract:

This study examined the impact of Fair Value Accounting on earnings quality of listed companies in Nigeria. The study adopted the descriptive research design in addition to also engaging the quantitative approach method. Secondary data was employed as data was gleened from the annual report of 18 companies listed on the floor of the Nigeria Stock Exchange Market. The Stratified Sampling Technique and Simple Random Sampling Technique were engaged for selecting the sample. The study engaged the Panel Data as the study seeked to gather data from same sample over a period of time. The data covered a period of 4 years from 2012-2015.One hypothesis was formulated and tested using the Panel Ordinary Least Square Regression technique while the E-views statistical package was engaged to analyse the data. Findings revealed a positively significant relationship between Fair Value Accounting and Earnings Quality of companies listed on the floor of the Stock Exchange Market. Consequently, the study recommended that the application of Fair Value Accounting in the preparation and presentation of financial statement should be encouraged by firms, accounting standard setters and accounting regulatory bodies as this is believed would bring about an enhancement in the quality of financial statement of companies.