Corporate Governance and Accounting Quality : Empirical Investigations from Nigeria

badin, Peter Okoeguale; Dabor, Eyesan Leslie

doi:10.12816/0011206

Cited by 3 publications

(2 citation statements)

References 21 publications

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“…Similarly, Abed, Al-Attar & Suwaidan (2011) discovered a similar relationship for Jordanian firms, so also was Olaoye & Adewunmi (2020) for Nigerian companies. On the other hand, Ibadin &Dabor (2015, andFodio, Ibikunle &Oba (2013) found a negative relationship between board size and earnings quality for Nigerian companies. Ntim & Osei (2011) are of the view that a higher frequency of board meetings can result in a higher quality of managerial monitoring, thereby impacting positively on corporate financial performance and reporting quality.…”

Section: Empirical Reviewmentioning

confidence: 99%

Company Characteristics and Earnings Quality of Listed Non-Financial Companies in Nigeria

O. Umoren,

G. Ukpong

2023

AKSUJACOG

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The quality of reported earnings has been a concern among regulators, standard setters, practitioners and researchers. To this end, the researchers examined the relationship between company characteristics and the earnings quality of listed non-financial companies in Nigeria. The non-financial firms were classified into natural, industrial and service sectors. Company characteristics were proxied using six dimensions, company size, auditor type, company leverage, company age, board size and board meetings. Income smoothing was utilized in measuring earnings quality. An ex-post facto research design was employed in conducting this study. It utilized a total of 697 firm-year observations from 95 companies for the period from 2012 to 2019. The data collected were analysed using descriptive, correlation and regression analysis. Evidence from the study revealed that company leverage and company age were the most prominent company characteristics that significantly influence earnings quality for most of the sectors and the combination of all sectors. Company leverage had a negative influence while company age had a positive impact. It is concluded that highly geared and younger firms have a greater tendency to manipulate their income to impress stakeholders. Therefore, auditors and regulatory bodies such as Financial Reporting Council should pay close attention to young and highly geared firms to curb income manipulation practices and hence enhance earnings quality.

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Section: Empirical Reviewmentioning

confidence: 99%

Company Characteristics and Earnings Quality of Listed Non-Financial Companies in Nigeria

O. Umoren,

G. Ukpong

2023

AKSUJACOG

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“…However, our assessment of extant studies in this regard have shown mixed results such as weak, insignificant or even inconsistent linkages (Hussaini, Bala, Gugong, and Benjamin 2013;Dwi Lusi 2013;Nelson and George 2013). A keen observation of a number of studies on earnings quality conducted in Nigeria such as Ibadin and Dabor (2015), Samaila (2014), Hassan (2013), Hassan and Bello (2013) Imeokparia, (2013), Adeyemi and Uadiale (2010), Asogwa, Ofoegbu, Nnam & Chukwunwike (2019), Ozili, (2020 and Dabor and Adeyemi (2009) in Nigeria, reveals the dominance of accrual measures for earnings quality using either the Jones or Modified Jones Model or the Dicheow and Dichev (2002) model. Accrual earnings management represents just one measure and perspective of earnings quality and there are other important dimensions such as earnings persistence and earnings predictability.…”

Section: Introductionmentioning

confidence: 99%

Corporate Governance and the Earnings Quality of Nigerian Firms

Olaoye¹,

Adewumi

2020

IJFR

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The focus of the study is to examine the impact of corporate governance on earnings quality in listed firms in Nigeria. The specific objective is to investigate the effect of board size, board independence and board gender diversity on earnings quality. This study was carried out with secondary data retrieved from corporate annual reports of the sampled companies and the data was analysed using panel regression on a sample of 37 quoted manufacturing companies for the period 2011-2017. On the overall, the result reveals that Board size, board independence and board gender diversity used for measuring corporate governance show significant impact on earnings quality. In addition, corporate governance variables appear to be quite sensitive to the measure of earnings quality used. Based on the findings, the study recommends the need for comprehensive evaluation of corporate governance systems of companies. The study recommends the need for more level of board independence. The diversity issue though is gaining momentum in corporate governance literature can still be regarded as not as dominant as compared to others especially as it relates to protecting shareholder rights and framing dividend policy. The significance of the variable nevertheless suggests that companies should thrive to achieve an appropriate diversity mix.

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The Influence of Corporate Governance on Internet Financial Reporting in Malawi

Ndhlovu

Muzira

2023

EAJMBS

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The study sought to establish the influence of corporate governance on internet financial reporting in Malawi using the cross-sectional time horizon design. Sixteen companies listed under the Malawi Stock Exchange and forty registered limited companies that were operational but not on the Malawi Stock Exchange with a minimum of total assets of MWK 300,000,000.00 constituted the population. The sample was limited to 50 companies of which 43 had their financial reports available on the internet, which was the source of data. Content validity was achieved through consultation with experts in the field of accounting and financial reporting. Data was analyzed through multiple regression analysis using the SPSS Software. The study established that corporate governance mechanisms did not influence the timeliness of corporate Internet Financial Reporting. However, ownership structure positively influenced the corporation to engage in the Internet Financial Reporting. Furthermore, decision usefulness positively influenced the corporations to engage in the Internet Financial Reporting. Therefore, for the companies to engage in internet financial reporting, there is a need to ensure that decision usefulness is maximized. Furthermore, there is a need to ensure a maximized ownership structure for the organizations to keep engaging in the Internet Financial Reporting.

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Corporate Governance and Accounting Quality : Empirical Investigations from Nigeria

Cited by 3 publications

References 21 publications

Company Characteristics and Earnings Quality of Listed Non-Financial Companies in Nigeria

Company Characteristics and Earnings Quality of Listed Non-Financial Companies in Nigeria

Corporate Governance and the Earnings Quality of Nigerian Firms

The Influence of Corporate Governance on Internet Financial Reporting in Malawi

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