Volume 4, Issue 2, June 2019, Page: 61-70
Effect of Corporate Governance on Earnings Management of Commercial Banks in Nigeria
Ubesie Madubuko Cyril Phd, Department of Accountancy, Enugu State University of Science and Technology, Enugu, Nigeria
Inyiama Ethel Chinakpude, Department of Accountancy, Enugu State University of Science and Technology, Enugu, Nigeria
Received: Mar. 21, 2019;       Accepted: May 6, 2019;       Published: Jul. 24, 2019
DOI: 10.11648/j.ijafrm.20190402.13      View  446      Downloads  178
The research examines the effects, magnitude and strength of the relationships between corporate governance and earning management of commercial banks in Nigeria. The research made use of secondary data obtained from annual report and accounts of four commercial banks, First Bank of Nigeria Plc, Zenith Bank Plc, Diamond Bank Plc and United Bank for Africa, from year 2007 to 2017. The nature and magnitude of association between the dependent variable (DPS) and the independent variables were determined using the multiple regression model. The movement pattern of the dependent and independent variable was represented graphically while descriptive statistics was used to check the validity of the result and data. Correlation Analysis was performed to test the strength of the relationship between selected variables. Earnings Per Share was found to be negatively and significantly influenced by Board Size (BDSIZE) while Ownership concentration has a positive and insignificant effect on Earnings Per Share. Board meeting has a positive and significant effect on Earnings Per Share. In line with the agency theory and consistent with the findings, it is implied thatOwnership Concentration and Board Meetingsclosely monitored and improved on as they have positive influence on Earnings Per Share.
Corporate Governance, Nigerian Banks, Agency Theory, Earnings Management
To cite this article
Ubesie Madubuko Cyril Phd, Inyiama Ethel Chinakpude, Effect of Corporate Governance on Earnings Management of Commercial Banks in Nigeria, International Journal of Accounting, Finance and Risk Management. Vol. 4, No. 2, 2019, pp. 61-70. doi: 10.11648/j.ijafrm.20190402.13
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