Powered by OpenAIRE graph
Found an issue? Give us feedback
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ ZENODOarrow_drop_down
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
ZENODO
Article . 2022
License: CC BY
Data sources: Datacite
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
ZENODO
Article . 2022
License: CC BY
Data sources: ZENODO
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
ZENODO
Article . 2022
License: CC BY
Data sources: Datacite
versions View all 2 versions
addClaim

Corporate Governance Mechanisms and Earnings Quality of Listed Industrial Firms in Nigeria

Authors: Onokebhagbe Ekata Andrew; Lateef Olumide Mustapha; Yahaya, Onipe Adabenege;

Corporate Governance Mechanisms and Earnings Quality of Listed Industrial Firms in Nigeria

Abstract

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.

Related Organizations
Keywords

corporate governance, earnings quality, board independence, board gender, board size

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
    OpenAIRE UsageCounts
    Usage byUsageCounts
    visibility views 4
    download downloads 9
  • 4
    views
    9
    downloads
    Powered byOpenAIRE UsageCounts
Powered by OpenAIRE graph
Found an issue? Give us feedback
visibility
download
selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
views
OpenAIRE UsageCountsViews provided by UsageCounts
downloads
OpenAIRE UsageCountsDownloads provided by UsageCounts
0
Average
Average
Average
4
9
Green