When it comes to boosting a business's performance and profits, the CEO has the most sway because he or she has the final say over crucial corporate issues like financial transparency, board structure, and overall company performance. Researchers' focus on earnings management suggests it may be a key factor in the fabrication of financial statements. Therefore, the purpose of this research was to investigate how different CEO traits impact Nigeria's earnings management. Ten years of data (from 2012 to 2021) from 57 firms listed on the Nigerian Exchange Group were used for the analysis. This research found a statistically significant correlation between CEO tenure and earnings management. Earnings management among Nigerian companies was not affected by the length of time between CEO changes. Additionally, the findings revealed the existence of a statistically significant negative correlation between the presence of a dual Chief Executive Officer and earnings management. Finally, a good correlation between CEO political ties and earnings management was discovered. This research provides empirical evidence of the impact that CEOs have on earnings management and how it can lead to exploitation, which in turn affects the quality of financial reporting.

Onipe Adabenege Yahaya