The Effect of Earnings Management on the Value Relevance Of Selected Listed Firms In Nigeria:- Ojukwu Kenechukwu C
ABSTRACT
The
study aims at evaluating the effect of earnings management on the value
relevance of Agro companies Jn 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 2012 - 2018 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 ofNon-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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--. "The Effect of Earnings Management on the Value Relevance Of Selected Listed Firms In Nigeria:- Ojukwu Kenechukwu C" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 16 Jul. 2024, https://repository.mouau.edu.ng/work/view/the-effect-of-earnings-management-on-the-value-relevance-of-selected-listed-firms-in-nigeria-ojukwu-kenechukwu-c-7-2. Accessed 23 Nov. 2024.
--. "The Effect of Earnings Management on the Value Relevance Of Selected Listed Firms In Nigeria:- Ojukwu Kenechukwu C". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 16 Jul. 2024. Web. 23 Nov. 2024. < https://repository.mouau.edu.ng/work/view/the-effect-of-earnings-management-on-the-value-relevance-of-selected-listed-firms-in-nigeria-ojukwu-kenechukwu-c-7-2 >.
--. "The Effect of Earnings Management on the Value Relevance Of Selected Listed Firms In Nigeria:- Ojukwu Kenechukwu C" Repository.mouau.edu.ng (2024). Accessed 23 Nov. 2024. https://repository.mouau.edu.ng/work/view/the-effect-of-earnings-management-on-the-value-relevance-of-selected-listed-firms-in-nigeria-ojukwu-kenechukwu-c-7-2