An appraisal of corporate governance and earnings management practices in Nigeria
Journal Title: Scholars Journal of Economics, Business and Management - Year 2015, Vol 2, Issue 3
Abstract
This study examined corporate governance and earnings management practices in Nigeria. Descriptive survey was adopted. Primary data was used for the study through structured questionnaire and was tested with Z-test statistical tool. The findings of this study revealed that there was a negative relation between outside directors and earnings management as corporate boards dominated by outside directors makes manipulative accounting difficult, constrain the fraud tendencies of manager and reduces the likelihood of earnings management while boards that are dominated by inside directors increase transfer of wealth to managers at the expense of the stakeholders and increase the tendencies of fraudulent reporting. Based on the study findings it is recommended that the audit committee members should be encouraged to possess a certain level of financial competencies in order to decrease the likelihood of earnings management and; that corporate organizations should provide formal orientation programs for their new and existing directors and support the development of external courses on issues of corporate governance and earnings management. Keywords: Corporate Governance, Earning management and financial efficiency.
Authors and Affiliations
Ogbodo ,, Okenwa Cy
Keywords
Related Articles
- EP ID EP385726
- DOI -
- Views 103
- Downloads 0
Influence of Type of Degree Programmes on Employability of Graduates: A Case of Kenyan Universities
Abstract:Many countries in Africa are reporting a worrying, rising cases of unemployment. In Kenya despite the rising levels of education, many graduates remain unemployed. Many private universities and public universiti...
Organizational Learning: A Way to Achieve Psychological Empowerment
The purpose of this study is providing a structure that shows what the effect of organizational learning on psychological empowerment is. The study which seems there is many evidence about it but it has not been proceede...
Agriculture Output and Economic Growth? A Causality Test in Nigeria
The connection between economic growth and agriculture output is well recognized in the literature, but the causation of the relationship is quite confusing. Understanding the direction of causality between the two varia...
Factors that influence job satisfaction among employees in public sector in Libya
Abstract:Important factors that influence job satisfaction in the government organization are work environment, promotion and fairness. The association between these factors and job satisfaction have been established by...
Management and Strategies for Entrepreneurship Development in Emerging Economies
Abstract: Entrepreneurship plays an important economic role in economic development with impact of Globalization and Liberalization on Entrepreneurship. The paper sought to identify the management and strategies for deve...