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Corporate governance and quality of financial reporting

Authors: SIYANBOLA Trimisiu

Publication Type: Journal article

Journal: Ge-international Journal Of Management Research

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Abstract

This study, corporate governance and quality of financial report, was conducted to determine the relationship of variants of corporate governance and earning management in the firm. Six theories were reviewed out of which stakeholder theory was found to be more relevant. Data were collected from audited financial reports of 50 listed firms on Nigeria Stock Exchange. Hypothesis was formulated and regression analysis was done on data obtained using OLS. The study revealed that out of all the independent variables, ownership of equity shares in a firm, either by board members or audit committee members; have positive impacts on earning management. It is therefore recommended that both board of director and audit committee should exclude people with high units of share holding in the firm, to avoid earnings management which reduces the quality of financial report.

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SIYANBOLA,T. . (2016). Corporate governance and quality of financial reporting, 4 (), 38-38.

SIYANBOLA,T. . "Corporate governance and quality of financial reporting" 4, no (), (2016): 38-38.

SIYANBOLA,T. and . (2016). Corporate governance and quality of financial reporting, 4 (), pp38-38.

SIYANBOLAT, . Corporate governance and quality of financial reporting. 2016, 4 ():38-38.

SIYANBOLA,Trimisiu , . "Corporate governance and quality of financial reporting", 4 . (2016) : 38-38.

S.Trimisiu , "Corporate governance and quality of financial reporting" vol.4, no., pp. 38-38, 2016.

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