Article citationsMore>>

Sunday, O. K., Wasiu, A. S., Abiola, A. T., & Adekunle, A. (2021). Corporate Board Attributes and Earnings Management in Nigerian Banking Sector. European Journal of Accounting, Auditing and Finance Research, 7, 27-54.

has been cited by the following article:

• TITLE: Effect of Board Attributes on Earnings Management of Listed Deposit Money Banks in Nigeria

  AUTHORS: Muktar Bello, Saheed A. Lateef, Emeka E. Ene

  KEYWORDS: Board Attributes, Board Independence, Board Size, Earnings Management

  JOURNAL NAME: Journal of Financial Risk Management, Vol.13 No.3, September 3, 2024

  ABSTRACT: This research examines the effect of board attributes and earnings management of deposit money banks listed on Nigeria Exchange Group for ten years period (2012-2021). Eight out of Twenty-one deposit money banks listed on Nigerian Exchange Group as at 31st December, 2021 were selected as the samples using filtering method. Ordinary least square regression technique was employed as technique of data analysis. The results shows that board independence is negative but statistically significant there by increased and reduced earnings management respectively while board size is negative and statistically insignificant in reducing earnings management of deposit money banks in Nigeria. Thus, it is recommended that shareholders of DMBs in Nigeria should put in place ideal boards with adequate members so as to provide an oversight role that would minimize on earnings management.