Original Research Article | OPEN ACCESS
Board Characteristics and Earnings Management: Evidence from Quoted Firms in Nigeria

J. C. Onwuchekwa1 I. Madumere2

Department of Accounting, Federal UniversityOtuoke, Bayelsa State, Nigeria;

For correspondence:-  J. Onwuchekwa   Email: chikajohn29@yahoo.com

Received: 15 January, 2019        Accepted: 25 Feb. 2019        Published: 31 Marcch 2019

Citation: Onwuchekwa JC.Madumere I. Board Characteristics and Earnings Management: Evidence from Quoted Firms in Nigeria. Account Tax Rev 2019; 3(1):118-129 doi:

© 2019 The authors.
This is an Open Access article that uses a funding model which does not charge readers or their institutions for access and distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0) and the Budapest Open Access Initiative (http://www.budapestopenaccessinitiative.org/read), which permit unrestricted use, distribution, and reproduction in any medium, provided the original work is properly credited..

Abstract

The study investigated the association between board characteristics and earnings management practices. A longitudinal survey was used covering a time frame of six years (2007-2012). Historical data were extracted from the financial statements of eighty-eight sampled non-financial firms quoted on the Nigerian Stock Exchange. The statistical instrument used was the fixed effect Panel least Square regression. The study found that board independence and audit committee independence have negative relationship, while managerial shareholdings and board political connections have positive relationship with earnings management practices among Nigerian firms. Recommendations were made.

Keywords: Board, Earnings, Management


Article Tools

Share this article with



Article status: Free
Fulltext in PDF
Similar articles in Google
Similar article in this Journal:

Archives

2021; 5: 
1,   2
2020; 4: 
1,   2,   3,   4
2019; 3: 
1,   2,   3,   4
2018; 2: 
1,   2,   3,   4
2017; 1: 
1

News Updates