2023 PUBLICATION

EFFECT OF INVENTORY VALUATION METHODS ON EARNING QUALITY IN MANUFACTURING COMPANIES IN JOS 

Abstract

This study examined the effect of inventory valuation methods on earning quality in listed manufacturing companies in Jos, Nigeria. This study will used cross sectional survey design. A sample of 10 Listed Manufacturing Companies in Jos participated in this study. A questionnaire was used collect the information from the various firm. The multiple linear regression techniques were used to analyse the data with the aid of SPSS. The result indicated that inventory valuation methods has significant impact on earning quality of listed manufacturing companies in Jos The study recommended that Companies should provide detailed and transparent disclosure in their financial statements regarding the inventory valuation method adopted. Conduct regular sensitivity analyses to assess how different inventory valuation methods impact financial outcomes under various economic scenarios.

Keywords: First-In-First-Out (FIFO), Financial Reporting, Last-In-First-Out (LIFO), Valuation Methods

Authors:

Mabur Zumbung Danladi (PhD.) 
Gwaison Panan Danladi