EFFECTS OF BOARD FINANCIAL EXPERTISE AND MEETINGS ON EARNINGS MANAGEMENT OF QUOTED CONSUMER GOODS IN NIGERIA
| dc.contributor.author | Mohammed, Munirat Nma | |
| dc.date.accessioned | 2023-12-10T17:57:15Z | |
| dc.date.available | 2023-12-10T17:57:15Z | |
| dc.date.issued | 2021-06-01 | |
| dc.description.abstract | 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. | en_US |
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| dc.identifier.uri | https://keffi.nsuk.edu.ng/handle/20.500.14448/1025 | |
| dc.language.iso | en | en_US |
| dc.publisher | Department of Business Administration, Nasarawa State University, Keffi | en_US |
| dc.subject | Board Financial Expertise, Board Meetings, Earnings Management, Consumer Goods, Nigeria. | en_US |
| dc.title | EFFECTS OF BOARD FINANCIAL EXPERTISE AND MEETINGS ON EARNINGS MANAGEMENT OF QUOTED CONSUMER GOODS IN NIGERIA | en_US |
| dc.type | Article | en_US |