International Journal of Academic and Applied Research (IJAAR)

Title: Impact Of Market Conditions On Business Valuation In Nigeria

Authors: Ejede Raphael Ogwezhi, Nsaka Uchechukwu And Ehiedu, Victor C Ph.D

Volume: 9

Issue: 5

Pages: 176-184

Publication Date: 2025/05/28

Abstract:
This study investigates how prevailing market conditions influence business valuation in Nigeria. The research explores macroeconomic indicators such as inflation, interest rates, exchange rates, and capital market performance to determine their effects on the valuation methods and outcomes for businesses. This study employs a quantitative research design using ex post facto methodology, which allows for the analysis of historical data without manipulation of variables. Using approach involving econometric analysis of secondary data from 2010 to 2023, the study finds that unstable macroeconomic conditions significantly distort intrinsic business values, often leading to undervaluation or speculative pricing. Recommendations include regulatory reforms, inflation-adjusted valuation models, and stronger financial disclosures to improve valuation reliability.

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