CORPORATE GOVERNANCE MECHANISMS AND EARNINGS QUALITY OF LISTED MANUFACTURING COMPANIES IN NIGERIA

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dc.contributor.authorDALHAT, MUHAMMED HAUWAU
dc.date.accessioned2015-06-11T10:14:35Z
dc.date.available2015-06-11T10:14:35Z
dc.date.issued2014-04
dc.description.abstractCorporate governance mechanisms are essential for establishing an attractive investment climate and an efficient capital market, butthe accounting ethics ofmanagers tend have tremendous affect on the quality of earnings and thus the investment climate is distorted. These motivated the researcher to investigate the relationship between some sets of corporate governance (CG) mechanisms and earnings quality (EQ) of listed manufacturing companies in Nigeria. Four null hypotheses were formulated in line with the objectives of the study to test the variables. Correlation research design and multiple regression were adopted as research design and technique of data analysis. The results indicate that the corporate governance proxies have a significant impact on earnings quality of Nigerian Manufacturing companies.This establishes the fact that corporate governance plays a significant role in checkmating the unethical behaviours of managers in the Nigerian manufacturing sector and thus improving the earnings quality. The study therefore, recommends that the proportion of independent directors’on the board should be increased. More institutional shareholders should be allowed to invest, and audit committee members should comprise of persons with high integrity and experience to ensure effective monitoring. Also, the quantum of shares held by managers should be minimized to reduce unethical practice.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/6653
dc.language.isoenen_US
dc.subjectCORPORATE GOVERNANCE MECHANISMS AND EARNINGS QUALITY OF LISTED MANUFACTURING COMPANIESen_US
dc.subjectCORPORATE GOVERNANCE MECHANISMS AND EARNINGS QUALITY OF LISTED MANUFACTURING COMPANIESen_US
dc.titleCORPORATE GOVERNANCE MECHANISMS AND EARNINGS QUALITY OF LISTED MANUFACTURING COMPANIES IN NIGERIAen_US
dc.typeThesisen_US
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