Ownership Structure And Earnings Management Of Listed Oil And Gas Firms In Nigeria
Dr. ARAOYE, Felix Ebun
Management and Accounting Department Ladoke Akintola University of Technology, Ogbomoso, Oyo State,
Mr. Ganiyu Wasiu.A, (M. B.A, FCA)
internal audit ladoke akintola university of technology ogomoso
Abstract
This study examined the effect of ownership structure on earnings management of listed Oil and Gas companies in Nigeria. Data were obtained from annual financial reports and accounts of listed oil and gas firms listed on the Nigerian Stock Exchange Market as at December 31, 2020 covering the period 2011-2020. A descriptive statistics and pooled regression tools were used to analyze the data collected. The findings revealed that ownership structure has a positive but significant influence on earnings management of the listed oil and gas companies in Nigeria. Specifically, the OLS (robust) revealed that except controlled variable of firm size, explanatory variables of the study have a positive and significant influence on earnings management. The study concludes that ownership structure has effect on earnings management and recommended that management should pay attention to the ownership structure when making policies pertaining to earnings management in order to reduce aggressive earnings management
Author Biography
Mr. Ganiyu Wasiu.A, (M. B.A, FCA) , internal audit ladoke akintola university of technology ogomoso
deputy diretor of audit