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ASSESSMENT OF EARNINGS MANAGEMENT AND CORPORATE GOVERNANCE PRACTICES IN NIGERIA
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- Contributor: mr-chris
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- Case No: 345527ip
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ABSRACT - [ Total Page(s): 1 ]Earnings management has received considerable attention in recent times. This is due to its linkage with the reliability of published accounting reports. Indication from the academic literature has shown that the practice of earnings management is quite extensive among publicly traded firms. In response to the demand for greater proportion of independent directors on corporate boards and the need for financial sophistication of audit quality, this study examines the role of independent board of directors, audit quality and board effectiveness in preventing earnings management in Nigeria. Secon
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CHAPTER ONE - [ Total Page(s): 3 ]CHAPTER ONEINTRODUCTION1.1 Background to the StudyEarnings management is an area of accounting research that elicits attention from across a wide spectrum of management and other stakeholders. The Financial Accounting Standard Board (FASB 1990) refers to earnings management as the distortion of the reliability, relevance and predictive value of information presented in financial statement. Schipper (2009) defined earnings management as ‘the process of taking deliberate steps within the constraint of Generally Accepted Accounting Principles (GAAP) to bring about a desired level of rep ... Continue Reading
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ABSRACT - [ Total Page(s): 1 ]Earnings management has received considerable attention in recent times. This is due to its linkage with the reliability of published accounting reports. Indication from the academic literature has shown that the practice of earnings management is quite extensive among publicly traded firms. In response to the demand for greater proportion of independent directors on corporate boards and the need for financial sophistication of audit quality, this study examines the role of independent board of directors, audit quality and board effectiveness in preventing earnings management in Nigeria. Secon
... Continue Reading
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