The Effect of Corporate Governance Attributes on Earnings Management: A Study of Listed Companies in Nigeria

Abstract

Earnings are a fundamental item on the financial statement which also serves as a yardstick for investors and other stakeholders in making an informed decision. It is very important for close attention to be paid to it as regards its management. Hence, the study examined the relationship corporate governance attributes have on earnings management using earnings persistence as a proxy for measuring earning management. The corporate governance attributes are in accordance with CBN code of governances which include ownership structure, audit committee independence and board size. This study made use of Eviews 2017 software to compute the data obtained from the annual reports and financial statement using 44 firms as the sample size of the study. The sample size, however, was derived using random sampling technique across the eleven (11) sectors listed on Nigerian Stock Exchange Market. Based on the findings, corporate governance attributes influences the level of earnings management practised in Nigeria.

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