Ceo Competency And Earnings Management: Evidence From Nigerian Financial Firms

This study examined the influence of corporate governance (CG) mechanism (board size, board independence, CEO duality and audit committee) on earnings management (EM) of financial listed firms. It also investigated the moderating role of CEO competency on the relationship between corporate governanc...

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Main Author: Usaini, Muhammad
Format: Thesis
Language:English
Published: 2023
Subjects:
Online Access:http://eprints.usm.my/61317/1/24%20Pages%20from%20MUHAMMAD%20USAINI.pdf
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id my-usm-ep.61317
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spelling my-usm-ep.613172024-10-16T02:42:09Z Ceo Competency And Earnings Management: Evidence From Nigerian Financial Firms 2023-03 Usaini, Muhammad H1-99 Social sciences (General) This study examined the influence of corporate governance (CG) mechanism (board size, board independence, CEO duality and audit committee) on earnings management (EM) of financial listed firms. It also investigated the moderating role of CEO competency on the relationship between corporate governance and earnings management. Using a sample of deposit money banks, mortgage banks and insurance firms in Nigeria, the study adopted the panel regression estimator to analyze the testable hypotheses. In support of the agency theory, the study found evidence that there is a partial support for the influence of corporate governance mechanisms on earnings management because only audit committee was found to have a significant impact on earnings management. Earnings management can also be minimized through CEO competency. In addition, the study found that CEO competency significantly moderates the relationship between audit committee and earnings management while there is no support for the moderating role of CEO competency on the relationship between board size, board independence, CEO duality, and earnings management. 2023-03 Thesis http://eprints.usm.my/61317/ http://eprints.usm.my/61317/1/24%20Pages%20from%20MUHAMMAD%20USAINI.pdf application/pdf en public phd doctoral Perpustakaan Hamzah Sendut Pusat Pengajian Sains Kemasyarakatan
institution Universiti Sains Malaysia
collection USM Institutional Repository
language English
topic H1-99 Social sciences (General)
spellingShingle H1-99 Social sciences (General)
Usaini, Muhammad
Ceo Competency And Earnings Management: Evidence From Nigerian Financial Firms
description This study examined the influence of corporate governance (CG) mechanism (board size, board independence, CEO duality and audit committee) on earnings management (EM) of financial listed firms. It also investigated the moderating role of CEO competency on the relationship between corporate governance and earnings management. Using a sample of deposit money banks, mortgage banks and insurance firms in Nigeria, the study adopted the panel regression estimator to analyze the testable hypotheses. In support of the agency theory, the study found evidence that there is a partial support for the influence of corporate governance mechanisms on earnings management because only audit committee was found to have a significant impact on earnings management. Earnings management can also be minimized through CEO competency. In addition, the study found that CEO competency significantly moderates the relationship between audit committee and earnings management while there is no support for the moderating role of CEO competency on the relationship between board size, board independence, CEO duality, and earnings management.
format Thesis
qualification_name Doctor of Philosophy (PhD.)
qualification_level Doctorate
author Usaini, Muhammad
author_facet Usaini, Muhammad
author_sort Usaini, Muhammad
title Ceo Competency And Earnings Management: Evidence From Nigerian Financial Firms
title_short Ceo Competency And Earnings Management: Evidence From Nigerian Financial Firms
title_full Ceo Competency And Earnings Management: Evidence From Nigerian Financial Firms
title_fullStr Ceo Competency And Earnings Management: Evidence From Nigerian Financial Firms
title_full_unstemmed Ceo Competency And Earnings Management: Evidence From Nigerian Financial Firms
title_sort ceo competency and earnings management: evidence from nigerian financial firms
granting_institution Perpustakaan Hamzah Sendut
granting_department Pusat Pengajian Sains Kemasyarakatan
publishDate 2023
url http://eprints.usm.my/61317/1/24%20Pages%20from%20MUHAMMAD%20USAINI.pdf
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