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.
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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