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Corporate governance mechanisms, sensitive factors and earnings management in Nigerian oil and gas industry

Oil and gas industry is considered as the sector that contributes a big share to the Nigeria economy.This study investigated the effects of corporate governance mechanisms, sensitive factors on earnings management of quoted oil and gas firms in Nigeria using the sample of nine (9) listed oil and gas...

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Main Authors: Miko, Nuraddeen Usman, Kamardin, Hasnah
Format: Article
Published: Virtus interpress 2016
Subjects:
HD28 Management. Industrial Management
Online Access:http://repo.uum.edu.my/18431/
http://www.virtusinterpress.org/CORPORATE-GOVERNANCE-MECHANISMS,3911.html
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spelling my.uum.repo.184312016-07-20T08:51:54Z http://repo.uum.edu.my/18431/ Corporate governance mechanisms, sensitive factors and earnings management in Nigerian oil and gas industry Miko, Nuraddeen Usman Kamardin, Hasnah HD28 Management. Industrial Management Oil and gas industry is considered as the sector that contributes a big share to the Nigeria economy.This study investigated the effects of corporate governance mechanisms, sensitive factors on earnings management of quoted oil and gas firms in Nigeria using the sample of nine (9) listed oil and gas firms for the period of ten years (2004-2013).Discretionary current accruals was used as the proxy for earnings management.Corporate governance mechanisms (boards size, chief executive officer (CEO) duality, directors’ ownership, audit committee size, audit committee independence), sensitive factors (corporate tax, corporate profit, corporate social responsibility) served as independent variables.The study concludes that corporate governance mechanisms curves earnings management while sensitive factors increase earnings management.The study recommends that corporate governance regulations should be strengthened to reflect present challenges. Virtus interpress 2016 Article PeerReviewed Miko, Nuraddeen Usman and Kamardin, Hasnah (2016) Corporate governance mechanisms, sensitive factors and earnings management in Nigerian oil and gas industry. Corporate Ownership and Control, 13 (2). ISSN 1727-9232 http://www.virtusinterpress.org/CORPORATE-GOVERNANCE-MECHANISMS,3911.html
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
topic HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Miko, Nuraddeen Usman
Kamardin, Hasnah
Corporate governance mechanisms, sensitive factors and earnings management in Nigerian oil and gas industry
description Oil and gas industry is considered as the sector that contributes a big share to the Nigeria economy.This study investigated the effects of corporate governance mechanisms, sensitive factors on earnings management of quoted oil and gas firms in Nigeria using the sample of nine (9) listed oil and gas firms for the period of ten years (2004-2013).Discretionary current accruals was used as the proxy for earnings management.Corporate governance mechanisms (boards size, chief executive officer (CEO) duality, directors’ ownership, audit committee size, audit committee independence), sensitive factors (corporate tax, corporate profit, corporate social responsibility) served as independent variables.The study concludes that corporate governance mechanisms curves earnings management while sensitive factors increase earnings management.The study recommends that corporate governance regulations should be strengthened to reflect present challenges.
format Article
author Miko, Nuraddeen Usman
Kamardin, Hasnah
author_facet Miko, Nuraddeen Usman
Kamardin, Hasnah
author_sort Miko, Nuraddeen Usman
title Corporate governance mechanisms, sensitive factors and earnings management in Nigerian oil and gas industry
title_short Corporate governance mechanisms, sensitive factors and earnings management in Nigerian oil and gas industry
title_full Corporate governance mechanisms, sensitive factors and earnings management in Nigerian oil and gas industry
title_fullStr Corporate governance mechanisms, sensitive factors and earnings management in Nigerian oil and gas industry
title_full_unstemmed Corporate governance mechanisms, sensitive factors and earnings management in Nigerian oil and gas industry
title_sort corporate governance mechanisms, sensitive factors and earnings management in nigerian oil and gas industry
publisher Virtus interpress
publishDate 2016
url http://repo.uum.edu.my/18431/
http://www.virtusinterpress.org/CORPORATE-GOVERNANCE-MECHANISMS,3911.html
_version_ 1644282454133964800
score 13.211869

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