Ceo characteristics, corporate attributes, and earnings quality of Nigerian listed firms: Corporate age diversity as moderating role
Earnings quality has become a major concern for shareholders, regulatory agencies and academia. Thereby, the effect of earnings manipulations has a direct consequence on the growth and future value of the corporate organizations, especially in the manufacturing industries. Hence, earnings quality ne...
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2021
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| Online Access: | https://etd.uum.edu.my/10376/1/grant%20the%20permission_s826386.pdf https://etd.uum.edu.my/10376/2/s826386_01.pdf |
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my-uum-etd.103762023-03-05T03:03:52Z Ceo characteristics, corporate attributes, and earnings quality of Nigerian listed firms: Corporate age diversity as moderating role 2021 Abdi, Abdikarin Ahmed Kadir @ Shahar, Hanita School of Economics, Finance & Banking School of Economics, Finance & Banking HG Finance HJ Public Finance Earnings quality has become a major concern for shareholders, regulatory agencies and academia. Thereby, the effect of earnings manipulations has a direct consequence on the growth and future value of the corporate organizations, especially in the manufacturing industries. Hence, earnings quality needs an effective monitoring by the board and CEOs as suggested by agency theory. Although, the findings from developed countries confirmed the proposition but may not sustain the prediction of agency theory in the emerging economy like Africa. Therefore, this study examines the influence of CEO attributes on earnings quality in the Nigerian manufacturing companies. In addition, the study examines the moderating effect of corporate age on the relationship between CEO attributes and earnings quality. Based on the data of 304 firm-years of manufacturing companies listed on the Nigerian Stock Exchange, the study shows significant effect of CEO attributes on earnings quality. Specifically, the findings revealed that CEO nationality, CEO financial expertise, and corporate age significantly improve the magnitude of earnings quality. This study also shows that the interaction of corporate age on the influence of CEO financial expertise and CEO nationality on earnings quality. This study contributes to the agency theory as well as resource dependency theory. It also suggests the need for regulator to strengthen the monitoring mechanisms process in reducing the earnings management in order to improve the earning quality. 2021 Thesis https://etd.uum.edu.my/10376/ https://etd.uum.edu.my/10376/1/grant%20the%20permission_s826386.pdf text eng staffonly https://etd.uum.edu.my/10376/2/s826386_01.pdf text eng public other masters Universiti Utara Malaysia |
| institution |
Universiti Utara Malaysia |
| collection |
UUM ETD |
| language |
eng eng |
| advisor |
Kadir @ Shahar, Hanita |
| topic |
HG Finance HJ Public Finance |
| spellingShingle |
HG Finance HJ Public Finance Abdi, Abdikarin Ahmed Ceo characteristics, corporate attributes, and earnings quality of Nigerian listed firms: Corporate age diversity as moderating role |
| description |
Earnings quality has become a major concern for shareholders, regulatory agencies and academia. Thereby, the effect of earnings manipulations has a direct consequence on the growth and future value of the corporate organizations, especially in the manufacturing industries. Hence, earnings quality needs an effective monitoring by the board and CEOs as suggested by agency theory. Although, the findings from developed countries confirmed the proposition but may not sustain the prediction of agency theory in the emerging economy like Africa. Therefore, this study examines the influence of CEO attributes on earnings quality in the Nigerian manufacturing companies. In addition, the study examines the moderating effect of corporate age on the relationship between CEO attributes and earnings quality. Based on the data of 304 firm-years of manufacturing companies listed on the Nigerian Stock Exchange, the study shows significant effect of CEO attributes on earnings quality. Specifically, the findings revealed that CEO nationality, CEO financial expertise, and corporate age significantly improve the magnitude of earnings quality. This study also shows that the interaction of corporate age on the influence of CEO financial expertise and CEO nationality on earnings quality. This study contributes to the agency theory as well as resource dependency theory. It also suggests the need for regulator to strengthen the monitoring mechanisms process in reducing the earnings management in order to improve the earning quality. |
| format |
Thesis |
| qualification_name |
other |
| qualification_level |
Master's degree |
| author |
Abdi, Abdikarin Ahmed |
| author_facet |
Abdi, Abdikarin Ahmed |
| author_sort |
Abdi, Abdikarin Ahmed |
| title |
Ceo characteristics, corporate attributes, and earnings quality of Nigerian listed firms: Corporate age diversity as moderating role |
| title_short |
Ceo characteristics, corporate attributes, and earnings quality of Nigerian listed firms: Corporate age diversity as moderating role |
| title_full |
Ceo characteristics, corporate attributes, and earnings quality of Nigerian listed firms: Corporate age diversity as moderating role |
| title_fullStr |
Ceo characteristics, corporate attributes, and earnings quality of Nigerian listed firms: Corporate age diversity as moderating role |
| title_full_unstemmed |
Ceo characteristics, corporate attributes, and earnings quality of Nigerian listed firms: Corporate age diversity as moderating role |
| title_sort |
ceo characteristics, corporate attributes, and earnings quality of nigerian listed firms: corporate age diversity as moderating role |
| granting_institution |
Universiti Utara Malaysia |
| granting_department |
School of Economics, Finance & Banking |
| publishDate |
2021 |
| url |
https://etd.uum.edu.my/10376/1/grant%20the%20permission_s826386.pdf https://etd.uum.edu.my/10376/2/s826386_01.pdf |
| _version_ |
1776103803397865472 |