An Evaluation of Factors Determining Earnings Management in Nigeria
| dc.contributor.author | Abdullahi, Ibrahim Bello | |
| dc.contributor.author | Ibrahim, S.O. | |
| dc.date.accessioned | 2021-02-17T11:49:46Z | |
| dc.date.available | 2021-02-17T11:49:46Z | |
| dc.date.issued | 2017 | |
| dc.description.abstract | Earnings management has been a source of concern to tile relevant stakeholders in financial reporting in tile recent time. Consequences of the practice range from loss of investments to total collapse of the affected firms and ultimately, loss of jobs. Hence, tile main objective of this study is to evaluate factors determining earnings management in Nigeria. Specifically, the study assesses tile impact of capital market reform on tile earnings management and examines how: firm's size; institutional shareholding; board size; independence of the board of directors; and auditors' independence, influence earnings management drive of the managers. The study employed secondary data that covered the period between 2009 and 2013. The data obtained were subjected to panel estimated generalised least square method of regression analysis. The study revealed that firm size, board size, independence of tile board; exert significant influence at 5 level of significance on managers' drive to engage in earnings management. The study therefore recommends among others that The Nigerian Security and Exchange Commission should as a matter of policy direct every listed firm to have a stated minimum number of independent directors on its board of directors; and concludes that such measure reduce earnings manipulation in Nigeria. | en_US |
| dc.identifier.uri | http://hdl.handle.net/123456789/4327 | |
| dc.language.iso | en | en_US |
| dc.publisher | Amity International Business School | en_US |
| dc.relation.ispartofseries | 12; | |
| dc.subject | Auditors' Independence | en_US |
| dc.subject | Board Independence | en_US |
| dc.subject | Board Size | en_US |
| dc.subject | Earnings Management | en_US |
| dc.subject | Firm Size | en_US |
| dc.subject | Institutional Shareholding. | en_US |
| dc.title | An Evaluation of Factors Determining Earnings Management in Nigeria | en_US |
| dc.type | Article | en_US |