Jerarquía de activos de valor razonable y rendimiento de las acciones de las empresas en Nigeria
DOI:
https://doi.org/10.51359/2594-8040.2026.268758Palabras clave:
activo de valor razonable 1, activo de valor razonable 2, precio de mercado por acción, ganancias por acción , relación precio-beneficioResumen
La contabilidad del valor razonable es un concepto relativamente nuevo en la literatura contable, con escasa investigación sobre su impacto en el rendimiento de las acciones en el sector bancario nigeriano. Los estudios existentes se centran principalmente en la evaluación de riesgos y la gestión de ganancias, descuidando su influencia directa en el rendimiento de las acciones. Este estudio adopta un enfoque cuantitativo utilizando datos secundarios de una población de veintidós (22) bancos comerciales que cotizan en el Grupo de la Bolsa de Nigeria (NGX) a partir de 2023. Se aplicó una técnica de muestreo intencional para seleccionar diez (10) bancos, cubriendo datos financieros de 2014 a 2023, lo que resultó en un conjunto de datos de panel de cien (100) observaciones. El estudio considera únicamente los bancos con datos completos e ininterrumpidos de sus divulgaciones financieras para el período de estudio. Se excluyeron los bancos con informes anuales faltantes o divulgaciones inconsistentes para evitar sesgos de estimación. Los indicadores financieros clave analizados incluyen el precio de mercado por acción, las ganancias por acción, el tamaño de la empresa y los activos del valor razonable categorizados por base de valoración. Se utilizó la regresión de mínimos cuadrados de panel para la estimación del modelo. Los resultados indican que el valor razonable de los activos y el tamaño de la empresa influyen significativamente en el precio de mercado por acción, las ganancias por acción y la relación precio-beneficio. La contabilidad del valor razonable desempeña un papel crucial en la mejora del rendimiento de las acciones de los bancos comerciales nigerianos que cotizan en bolsa. Para mejorar dicho rendimiento, los bancos comerciales nigerianos deberían ampliar su base de activos, adoptar técnicas de medición del valor razonable y fortalecer el cumplimiento de las normas internacionales de información financiera. Este estudio contribuye al debate actual sobre la contabilidad del valor razonable en los mercados emergentes.
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Derechos de autor 2026 Latifat Omolara Akano, Abdul-Azeez Adeniyi Alao , Esther Adepeju Baderin
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