Effect Of Earnings Management On Value Relevance In Nigeria (A Study Of Selected Quoted Agro Industry In Nigeria):- Okon, Godwin M.

Abstract

 Evaluating the effect* of earnings management on the value relevance of agrocompanies  in Nigeria- The A adopts an ex-post faeto reS ent reliance on secondary data from the financial Sta em 1 pri •6 Company s annual report. The judgmental sampling technique was employed  in selecting the companies for 2010 - 2015 financial years, ^econ aiy a a source rom financial statements of quoted companies retrieved fr°m lgena t0C xc^ange and websites of the sampled companies will be uti ize oi t e stu y. e study will make use of descriptive statistics analysis and cone ation ana ysis as the data analysis method. The model specification used in testing the hypotheses, is De Angelo’s model. The study finding indicates a significant effect of Discretionary accruals on the Earnings Per Share of firms andno significant effect of Non-Discretionary accruals on the Earnings Per Share of firms. The i ecommendation is that there is the need for companies to give their report accurately and timely. Again companies must ensure that the auditors’ they engage are credible and have a track record of delivering reports that show the actual state of affairs of a company. Finally, Financial Reporting Council should have stiffer penalty for companies caught engaging in the act of earnings management.