Effect Of Earnings Management On Value Relevance In Nigeria (A Study Of Selected Quoted Agro Industry In Nigeria)
ABSTRACT
The study aims at evaluating the effect of earnings management on the value
relevance of Agro companies in Nigeria. The study adopts an ex-post facto
research design with an extensive reliance on secondary data from the financial
statement of quoted company's annual report. The judgmental sampling technique
was employed in selecting the companies for 2010 - 2015 financial years.
Secondary data sourced from financial statements of quoted companies retrieved
from the Nigeria Stock Exchange and websites of the sampled companies will be
utilized for the study. The study will make use of descriptive statistics analysis and
correlation analysis as the data analysis method. The model specification used in
testing the hypotheses isDe Angelo's model.The study finding indicates a
significant effect of Discretionary accruals on the Earnings Per Share of firms
andno significanteffect of Non-Discretionary accruals on the Earnings Per Share of
firms. The recommendation 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.
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OKON, M (2021). Effect Of Earnings Management On Value Relevance In Nigeria (A Study Of Selected Quoted Agro Industry In Nigeria). Repository.mouau.edu.ng: Retrieved Nov 25, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-earnings-management-on-value-relevance-in-nigeria-a-study-of-selected-quoted-agro-industry-in-nigeria-7-2
MICHAEL, OKON. "Effect Of Earnings Management On Value Relevance In Nigeria (A Study Of Selected Quoted Agro Industry In Nigeria)" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 04 Jun. 2021, https://repository.mouau.edu.ng/work/view/effect-of-earnings-management-on-value-relevance-in-nigeria-a-study-of-selected-quoted-agro-industry-in-nigeria-7-2. Accessed 25 Nov. 2024.
MICHAEL, OKON. "Effect Of Earnings Management On Value Relevance In Nigeria (A Study Of Selected Quoted Agro Industry In Nigeria)". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 04 Jun. 2021. Web. 25 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-earnings-management-on-value-relevance-in-nigeria-a-study-of-selected-quoted-agro-industry-in-nigeria-7-2 >.
MICHAEL, OKON. "Effect Of Earnings Management On Value Relevance In Nigeria (A Study Of Selected Quoted Agro Industry In Nigeria)" Repository.mouau.edu.ng (2021). Accessed 25 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-earnings-management-on-value-relevance-in-nigeria-a-study-of-selected-quoted-agro-industry-in-nigeria-7-2