OWNERSHIP STRUCTURE AND THE INFORMATIVENESS OF ACCOUNTING EARNINGS OF LISTED DEPOSIT MONEY BANKS IN NIGERIA.

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dc.contributor.authorMUHAMMAD, Lawal,
dc.contributor.authorBawa, Maru.
dc.date.accessioned2015-10-12T11:05:23Z
dc.date.available2015-10-12T11:05:23Z
dc.date.issued2014-12
dc.descriptionBEING A THESIS SUBMITTED TO THE SCHOOL OF POSTGRADUATE STUDIES, AHMADU BELLO UNIVERSITY, ZARIA, IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF MASTER OF SCIENCE (M.Sc) DEGREE IN ACCOUNTING AND FINANCEen_US
dc.description.abstractThis study assessed the effect of Ownership Structure on Informativeness of Accounting Earnings of listed Deposit Money Banks in Nigeria. Ownership structure is proxied with Managerial ownership, Institutional ownership and Ownership concentration, while Informativeness of Accounting Earnings is proxied using Fan and Wong (2002) model. The study used a purposive stratified sampling technique to filter out banks that do not satisfy the criteria set out for inclusion thereby arriving at the sample size of ten (10) listed Deposit Money Banks in Nigeria out of twenty one (21). Secondary data source was used which were extracted from the Annual reports and accounts of the sampled Banks from 2006-2012. Multiple Regression, fixed and random effect analysis were adopted in the study.The findings revealed that, Managerial Ownership is negatively and significantly related to Earnings Informativeness, while Institutional Ownership and Ownership Concentration are positively and significantly related to Earnings Informativeness of listed Deposit Money Banks in Nigeria. It is recommended amongst others that those who are interested in the reported earnings as a basis for their investment decisions should look up to both Institutional Ownership and Ownership Concentration in those banks as they empirically guarantee the reliability of the Banks reported Earnings.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/6954
dc.language.isoenen_US
dc.subjectOWNERSHIP,en_US
dc.subjectSTRUCTURE,en_US
dc.subjectINFORMATIVENESS,en_US
dc.subjectACCOUNTING,en_US
dc.subjectEARNINGS,en_US
dc.subjectLISTED,en_US
dc.subjectDEPOSIT,en_US
dc.subjectMONEY,en_US
dc.subjectBANKSen_US
dc.subjectNIGERIA.en_US
dc.titleOWNERSHIP STRUCTURE AND THE INFORMATIVENESS OF ACCOUNTING EARNINGS OF LISTED DEPOSIT MONEY BANKS IN NIGERIA.en_US
dc.typeThesisen_US
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