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

For correspondence:-    

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

Citation: Board Characteristics and Earnings Management: Evidence from Quoted Firms in Nigeria. Account Tax Rev 2004; 3(1):118-129 doi:

© 2004 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..


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:


2023; 7: 
1,   4
2007; 6: 
1,   2,   3
2006; 5: 
1,   2
2005; 4: 
1,   2,   3,   4
2004; 3: 
1,   2,   3,   4
2003; 2: 
1,   2,   3,   4
2002; 1: 

News Updates