Corporate Governance and earnings Management Practices in listed non-financial firms in Nigeria

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dc.contributor.authorOlagunju, Olanrewaju Caleb
dc.date.accessioned2023-05-13T17:56:36Z
dc.date.available2023-05-13T17:56:36Z
dc.date.issued2019
dc.descriptionxi,102 Pen_US
dc.description.abstractThe study determined the level of compliance with corporate governance codes by listed non-financial firm in Nigeria and examined extent of earnings management practices. It also investigated effect of corporate governance compliance on earnings management practice in listed non-financial firms. These were with the view to providing information on extent to which corporate governance ameliorate problems associated with earnings management practices. The study used secondary data. Population for this study was 189 non-financial firms listed on Nigeria Stock Exchange (NSE), 30 firms with complete financial data and active stock trading records for each year between period 2008 and 2017, purposively selected based on up-to-date available data. Data on corporate governance mechanism and earnings management such as total assets, net revenue, account receivable, property, plant and equipment and return on assets for the firms were obtained from the annual publications of the sample covering the period 2008-2017. Data obtained were analysed using percentages, graph and fixed effect model of panel regression analysis. The results showed that the listed firms exhibited moderate level (62.87%) of corporate governance compliance. The results also showed the percentage average of extent of earnings management across sampled firms was 34%. In addition, the study revealed that corporate governance mechanism such as board size (t = 3.225, p < .05) had a positive and significant effect on earnings management while board composition of independent directors (t = -2.136, p < .05) showed a negative and significant effect. The study concluded that corporate governance mechanisms significantly minimises practice of earnings management among listed non-financial firms in Nigeria.en_US
dc.identifier.citationOlagunju,O.C(2019). Corporate governance and earnings Management practices in listed non-financial firms.Obafemi Awolowo University.en_US
dc.identifier.urihttps://ir.oauife.edu.ng/123456789/5550
dc.language.isoenen_US
dc.publisherObafemi Awolowo Universityen_US
dc.subjectCorporate Governanceen_US
dc.subjectNigeriaen_US
dc.subjectFirmsen_US
dc.subjectNigerian stock Exchangeen_US
dc.subjectEarnings Managementen_US
dc.titleCorporate Governance and earnings Management Practices in listed non-financial firms in Nigeriaen_US
dc.typeThesisen_US
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