Record Details

Board Characteristics and Earnings Quality of Listed Conglomerate Firms in Nigeria

Scholedge International Journal of Business Policy & Governance

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Field Value
 
Title Board Characteristics and Earnings Quality of Listed Conglomerate Firms in Nigeria
 
Creator Haruna, Daddau; Department of Accounting,
Kaduna State University, Kaduna
Kwambo, Lubabatu Mansur; Department of Accounting,
Kaduna State University, Kaduna
Hassan, Shehu Usman; Department of Accounting,
Kaduna State University, Kaduna
 
Subject Business Policy & Governance
Board Characteristics, Earnings Quality, Conglomerate firms, Nigeria
 
Description This study examines the effect of Board Characteristics on Earnings Quality of Nigeria Conglomerate firms. Data were extracted from the audited accounts of Nigeria conglomerate firms using secondary source of data collection. Two step regression was employed in analyzing the data extracted. The result indicated that the board characteristics proxies have a significant impact on earnings quality of Nigerian Conglomerate firms. This establishes the fact that board characteristics play a significant role in checkmating the unethical behaviours of managers in the Nigerian conglomerate firms and thus improving the earnings quality. The study therefore, recommends that the proportion of non executive directors should be maximized. Emphases should be on experience and objectivity when appointing women as members on board of directors not by mere quest for gender sensitivity. The implication of the findings is that firm with higher number of non executive and women directors are more likely to report quality earnings.
 
Publisher Scholedge R&D Center
 
Contributor —
 
Date 2018-07-09
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://thescholedge.org/index.php/sijbpg/article/view/469
10.19085/journal.sijbpg050301
 
Source Scholedge International Journal of Business Policy & Governance ISSN 2394-3351; Vol 5, No 3 (2018); 14-37
2394-3351
 
Language eng
 
Relation http://thescholedge.org/index.php/sijbpg/article/view/469/490
 
Rights Copyright (c) 2018 Scholedge International Journal of Business Policy & Governance ISSN 2394-3351
http://creativecommons.org/licenses/by-nc/4.0