Temitope, Olamide Fagbemi2020-05-292020-05-2920202548-4923http://hdl.handle.net/123456789/4124Sometimes the rivalry between shareholders and management is an indication of the level of entrenchment within the corporate environment. Managers are believed to routinely manipulate earnings to mislead shareholders about their company's actual economic outlook or performance. As a result, the study investigated the impact of managerial entrenchment, firm characteristics and earnings management of conglomerate companies in Nigeria...enEntrenchmentmanagerial behaviourearnings managementdiscretionary accrualsArticle