Corporate Governance and Earnings Management of Quoted Consumer Goods companies in Nigeria

Corporate Governance and Earnings Management of Quoted Consumer Goods companies in Nigeria

Author by Dr. Monisola Alao

Journal/Publisher: Babcock Journal Of Accounting And Finance

Volume/Edition: 1

Language: English

Pages: 1 - 26

Abstract

The study sought to eamine the effect of corporate governance on earnings management of uoted consumer good companies in Nigeria. his study relied on data obtained from the annual report and statement of accounts of the selected companies for the period 20102019. he study employed e post facto research design using secondary data. he findings revealed that there was no significant relationship between institutional ownership and earnings management of uoted consumer good companies in Nigeria (p0.05) board meetings significantly influence earnings management of uoted consumer good companies in Nigeria (p0.05) there was no significant relationship between board independence and earnings management of uoted consumer good companies in Nigeria (p0.05) board financial epertise did not significantly influence earnings management of uoted consumer good companies in Nigeria (p0.05) and there was a significant relationship between audit committee independence and earnings management of uoted consumer good companies in Nigeria (p0.05). he findings of this study will assist management to understand the functions of corporate governance towards earning management in yielding improvements in performance and profitability of the sampled companies.


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