Browsing by Author "Mohammed, Munirat Nma"

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    EFFECT OF BOARD CHARACTERISTICS ON EARNINGS MANAGEMENT OF QUOTED CONSUMER GOODS IN NIGERIA
    (Department of Accounting, Nasarawa State University, Keffi, 2021-06-01) Barde, Barnabas E.; Mohammed, Munirat Nma; Naburgi, Musa Mohammed
    This study examines the effect of f board characteristics on earnings management of quoted consumer goods in Nigeria. The study utilizes ex-post facto research design as panel data for the period of ten (10) years spanning 2010 through 2019 were used. The population of the study is the consumer goods in Nigeria, but purposive sampling method was used to select 18 consumer goods in Nigeria with consistent data set for the study period. Panel regression analysis was used and it was found that, both board independence and size have significant negative effect of earnings management. However, insignificant negative effect of board gender diversity on earnings management was found. It is concluded that, financial reports misrepresentation in the quoted consumer goods in Nigeria, decreases with increase in the number of directors in the board, and the number of non-executive directors. Based on these it is recommended among others that, quoted consumer goods companies in Nigeria should ensure that the number of directors in the board is enough to help make good decision in relation to quality of financial reports to be presented by the companies. This is to say that, as good and capable hands (Directors) are committed to the board, the board is said to be more effective since talents will be synchronised to make the most of good decisions.
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    EFFECTS OF BOARD FINANCIAL EXPERTISE AND MEETINGS ON EARNINGS MANAGEMENT OF QUOTED CONSUMER GOODS IN NIGERIA
    (Department of Business Administration, Nasarawa State University, Keffi, 2021-06-01) Mohammed, Munirat Nma
    This study examines the effects of board financial expertise and meetings on earnings management of quoted consumer goods in Nigeria. The study utilizes ex-post facto research design as panel data for the period of ten (10) years spanning 2010 through 2019 were used. The population of the study is the consumer goods in Nigeria, but purposive sampling method was used to select 18 consumer goods in Nigeria with consistent data set for the study period. Panel regression analysis was used and it was found that, both board financial expertise and meetings have significant negative effects on earnings management. It is concluded that, financial reports misrepresentation in the quoted consumer goods in Nigeria, decreases with increase in the number of directors in the board with financial expertise and meetings. Based on these it is recommended among others that, quoted consumer goods companies in Nigeria should ensure that the number of directors in the board with accounting and finance knowledge is increased for better reports and good decision in relation to quality of financial reports.