The relationship between board characteristics and earnings management in Nigerian listed companies

Board characteristics have been affecting companies‟ earnings due to managers‟ efforts to employ several strategies intentionally to manipulate firms‟ earnings in order to match their predetermined target, and such characteristic may influence the possibility of mispresentation of the reported ea...

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Main Author:	Salihi, Awaisu Adamu
Format:	Thesis
Language:	eng eng
Published:	2014
Subjects:	HD2709-2930.7 Corporations HD2709-2930.7 Corporations
Online Access:	https://etd.uum.edu.my/4613/1/s815266.pdf https://etd.uum.edu.my/4613/2/s815266_abstract.pdf
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id	my-uum-etd.4613
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Kamardin, Hasnah
topic	HD2709-2930.7 Corporations HD2709-2930.7 Corporations
spellingShingle	HD2709-2930.7 Corporations HD2709-2930.7 Corporations Salihi, Awaisu Adamu The relationship between board characteristics and earnings management in Nigerian listed companies
description	Board characteristics have been affecting companies‟ earnings due to managers‟ efforts to employ several strategies intentionally to manipulate firms‟ earnings in order to match their predetermined target, and such characteristic may influence the possibility of mispresentation of the reported earnings by managers. The objective of this study is to examine the relationship between board characteristics and earnings management in the Nigerian listed companies. A total of 79 listed companies in Nigerian Stock Exchange are selected and analyzed. Data are solely obtained from secondary sources, using annual reports and accounts of the sample companies for the financial year 2012. The results show that the board size positively and significantly affects earnings management. However, audit committee size is found negative and marginally significant with earnings management. The results suggest that larger board size is not efficient to minimize the tendency of managers to manage earnings and audit committee size should be increased in order to minimize the likelihood of earnings management.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Salihi, Awaisu Adamu
author_facet	Salihi, Awaisu Adamu
author_sort	Salihi, Awaisu Adamu
title	The relationship between board characteristics and earnings management in Nigerian listed companies
title_short	The relationship between board characteristics and earnings management in Nigerian listed companies
title_full	The relationship between board characteristics and earnings management in Nigerian listed companies
title_fullStr	The relationship between board characteristics and earnings management in Nigerian listed companies
title_full_unstemmed	The relationship between board characteristics and earnings management in Nigerian listed companies
title_sort	relationship between board characteristics and earnings management in nigerian listed companies
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2014
url	https://etd.uum.edu.my/4613/1/s815266.pdf https://etd.uum.edu.my/4613/2/s815266_abstract.pdf
_version_	1776103652507779072
spelling	my-uum-etd.46132023-01-12T01:41:59Z The relationship between board characteristics and earnings management in Nigerian listed companies 2014-12 Salihi, Awaisu Adamu Kamardin, Hasnah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HD2709-2930.7 Corporations HF5667 Professional Ethics. Auditors. Board characteristics have been affecting companies‟ earnings due to managers‟ efforts to employ several strategies intentionally to manipulate firms‟ earnings in order to match their predetermined target, and such characteristic may influence the possibility of mispresentation of the reported earnings by managers. The objective of this study is to examine the relationship between board characteristics and earnings management in the Nigerian listed companies. A total of 79 listed companies in Nigerian Stock Exchange are selected and analyzed. Data are solely obtained from secondary sources, using annual reports and accounts of the sample companies for the financial year 2012. The results show that the board size positively and significantly affects earnings management. However, audit committee size is found negative and marginally significant with earnings management. The results suggest that larger board size is not efficient to minimize the tendency of managers to manage earnings and audit committee size should be increased in order to minimize the likelihood of earnings management. 2014-12 Thesis https://etd.uum.edu.my/4613/ https://etd.uum.edu.my/4613/1/s815266.pdf text eng public https://etd.uum.edu.my/4613/2/s815266_abstract.pdf text eng public masters masters Universiti Utara Malaysia Abbott, L. J., Park, Y., & Parker, S. (2000). The effects of Audit Committee Activity and Independence on Corporate Fraud.Managerial Finance, 26(11), 55-68. Abbott, L. J., Parker, S., Peters, G. F., &Raghunandan, K. 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