Browsing by Author "Timothy, Terver Ugoh"

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    Effects Of Board Attributes On Accounting Conservatism Of Listed Consumer Goods Companies In Nigeria
    (Department of Accounting, Faculty Of Administration, Nasarawa State University, Keffi, 2018-12-02) Iyere, Samuel Iheonkhan; Timothy, Terver Ugoh; Jacob, Ojobo Ame
    This study assessed the effect of board attributes (board independence, board size, board gender diversity and board expertise) on accounting conservatism of listed consumer goods companies in Nigeria. Ex post facto research design was adopted and the twenty-one consumer goods firms listed on the Nigerian Stock Exchange were considered as sample size for the study. The study was anchored on agency theory. The result of the study using panel regression analysis indicated that board size, board independence and board financial expertise have significant effect on the accounting conservatism while board gender diversity does not significantly influence accounting conservatism. It was therefore recommended based on the findings of the study that companies in trying to ensure accounting conservatism can give greater attention to board size, board independence and board expertise while such priority may not be given to board gender diversity as it does not significantly affect accounting conservatism.