Accrual and Real Earnings Management: Firm Value Analysis
Saheed Akande Shittu,
Hakeem Olayinka Onifade,
Khairat Taiwo Ajibola
et al.
Abstract:The study examines the effect of accrual and Real Earnings Management (REM) on firm value of selected manufacturing firms in Nigeria. Tobin's Q was employed to measure firm value, while Larcker and Richardson's (2004) andRoychowdhury's (2006) models were used to proxy accrualbased and REM respectively. Purposive sampling technique was employed to select thirty-seven (37) listed manufacturing firms across conglomerates, health care, industrial goods, and consumer goods sectors in Nigeria. Panel regression analy… Show more
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