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This study examines the effects of corporate governance mechanisms on earnings quality of 23 listed industrial firms in Nigeria. Annual reports for the period of 2006-2016 were used for the study. Regression analysis was employed as a statistical technique for analysing the data. Findings from the study reveal that board independence and chief executive officer duality have significant positive effects on earnings quality. Board gender and audit committee size have significant negative impacts on earnings quality. Board size has insignificant negative impact on earnings quality. The study recommends that the boards of listed industrial firms should be composed of more independent directors to enhance earnings qualityThis study examines the effects of corporate governance mechanisms on earnings quality of 23 listed industrial firms in Nigeria. Annual reports for the period of 2006-2016 were used for the study. Regression analysis was employed as a statistical technique for analysing the data. Findings from the study reveal that board independence and chief executive officer duality have significant positive effects on earnings quality. Board gender and audit committee size have significant negative impacts on earnings quality. Board size has insignificant negative impact on earnings quality. The study recommends that the boards of listed industrial firms should be composed of more independent directors to enhance earnings quality.
corporate governance, earnings quality, board independence, board gender, board size
corporate governance, earnings quality, board independence, board gender, board size
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