📄 Research Article
EJAFI Vol. 7, No. 12 (2021)
CORPORATE GOVERNANCE MECHANISM AND EARNINGS MANAGEMENT PRACTICES. A STUDY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
Fidelis Akporien
Department of Accounting, University of Uyo, Uyo, Akwa Ibom State
Open Access
Peer Reviewed
Research Article
Abstract
This study was carried out to examine the relationship between corporate governance mechanism and earnings management practices of listed consumer goods companies in Nigeria. The study anchored on the Agency theory collected data from secondary sources for the period 2019 to 2020. The study, using the results of the financial statement statistics and exploratory variables in a regression model showed that board size and board independence have a negative but not significant relationship with earnings management practices of listed consumer goods firms in Nigeria. The study also finds a positive but not significant between audit committee independence and earnings management practices of listed consumer goods companies in Nigeria. The study therefore concludes that good corporate governance mechanism minimizes earnings management practices of listed consumer goods companies in Nigeria
Keywords:
Corporate Governance, Mechanism, Earnings, Management Practices, Goods Firms
📑 How to Cite This Article
APA 7th Edition:
Fidelis Akporien (2021). CORPORATE GOVERNANCE MECHANISM AND EARNINGS MANAGEMENT PRACTICES. A STUDY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA. European Journal of Accounting, Finance and Investment, 7(12), 62-74. https://doi.org/
Fidelis Akporien (2021). CORPORATE GOVERNANCE MECHANISM AND EARNINGS MANAGEMENT PRACTICES. A STUDY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA. European Journal of Accounting, Finance and Investment, 7(12), 62-74. https://doi.org/
Vancouver Style:
Fidelis Akporien. CORPORATE GOVERNANCE MECHANISM AND EARNINGS MANAGEMENT PRACTICES. A STUDY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA. Eur. J. Account. Finance Invest.. 2021;7(12):62-74. DOI:
Fidelis Akporien. CORPORATE GOVERNANCE MECHANISM AND EARNINGS MANAGEMENT PRACTICES. A STUDY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA. Eur. J. Account. Finance Invest.. 2021;7(12):62-74. DOI:
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