The relationship between board characteristics and earnings management in Nigerian listed companies
Board characteristics have been affecting companies‟ earnings due to managers‟ efforts to employ several strategies intentionally to manipulate firms‟ earnings in order to match their predetermined target, and such characteristic may influence the possibility of mispresentation of the reported ea...
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2014
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| Online Access: | https://etd.uum.edu.my/4613/1/s815266.pdf https://etd.uum.edu.my/4613/2/s815266_abstract.pdf https://etd.uum.edu.my/4613/ |
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my.uum.etd.46132023-01-12T01:41:59Z https://etd.uum.edu.my/4613/ The relationship between board characteristics and earnings management in Nigerian listed companies Salihi, Awaisu Adamu HD2709-2930.7 Corporations HF5667 Professional Ethics. Auditors. Board characteristics have been affecting companies‟ earnings due to managers‟ efforts to employ several strategies intentionally to manipulate firms‟ earnings in order to match their predetermined target, and such characteristic may influence the possibility of mispresentation of the reported earnings by managers. The objective of this study is to examine the relationship between board characteristics and earnings management in the Nigerian listed companies. A total of 79 listed companies in Nigerian Stock Exchange are selected and analyzed. Data are solely obtained from secondary sources, using annual reports and accounts of the sample companies for the financial year 2012. The results show that the board size positively and significantly affects earnings management. However, audit committee size is found negative and marginally significant with earnings management. The results suggest that larger board size is not efficient to minimize the tendency of managers to manage earnings and audit committee size should be increased in order to minimize the likelihood of earnings management. 2014-12 Thesis NonPeerReviewed text en https://etd.uum.edu.my/4613/1/s815266.pdf text en https://etd.uum.edu.my/4613/2/s815266_abstract.pdf Salihi, Awaisu Adamu (2014) The relationship between board characteristics and earnings management in Nigerian listed companies. Masters thesis, Universiti Utara Malaysia. |
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HD2709-2930.7 Corporations HF5667 Professional Ethics. Auditors. |
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HD2709-2930.7 Corporations HF5667 Professional Ethics. Auditors. Salihi, Awaisu Adamu The relationship between board characteristics and earnings management in Nigerian listed companies |
| description |
Board characteristics have been affecting companies‟ earnings due to managers‟ efforts
to employ several strategies intentionally to manipulate firms‟ earnings in order to match
their predetermined target, and such characteristic may influence the possibility of
mispresentation of the reported earnings by managers. The objective of this study is to
examine the relationship between board characteristics and earnings management in the
Nigerian listed companies. A total of 79 listed companies in Nigerian Stock Exchange are selected and analyzed. Data are solely obtained from secondary sources, using annual reports and accounts of the sample companies for the financial year 2012. The results show that the board size positively and significantly affects earnings management. However, audit committee size is found negative and marginally significant with earnings management. The results suggest that larger board size is not efficient to minimize the tendency of managers to manage earnings and audit committee size should be increased in order to minimize the likelihood of earnings management. |
| format |
Thesis |
| author |
Salihi, Awaisu Adamu |
| author_facet |
Salihi, Awaisu Adamu |
| author_sort |
Salihi, Awaisu Adamu |
| title |
The relationship between board characteristics and earnings management in Nigerian listed companies |
| title_short |
The relationship between board characteristics and earnings management in Nigerian listed companies |
| title_full |
The relationship between board characteristics and earnings management in Nigerian listed companies |
| title_fullStr |
The relationship between board characteristics and earnings management in Nigerian listed companies |
| title_full_unstemmed |
The relationship between board characteristics and earnings management in Nigerian listed companies |
| title_sort |
relationship between board characteristics and earnings management in nigerian listed companies |
| publishDate |
2014 |
| url |
https://etd.uum.edu.my/4613/1/s815266.pdf https://etd.uum.edu.my/4613/2/s815266_abstract.pdf https://etd.uum.edu.my/4613/ |
| _version_ |
1755875164705259520 |
| score |
13.211869 |