EFFECT OF BOARD CHARACTERISTICS ON EARNINGS MANAGEMENT OF LISTED OIL AND GAS FIRMS IN NIGERIA

Simple item page
dc.contributor.authorMAGAJI, Idris Garba
dc.date.accessioned2019-05-30T08:57:58Z
dc.date.available2019-05-30T08:57:58Z
dc.date.issued2018-07
dc.descriptionA 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 FINANCE DEPARTMENT OF ACCOUNTING A.B.U BUSINESS SCHOOL AHMADU BELLO UNIVERSITY, ZARIAen_US
dc.description.abstractFinancial scandals around the world are blamed on widespread alteration in accounting earnings by managers. Board characteristics are expected to curtail the opportunistic behaviors of management. Hence, the study investigates the effect of Board characteristics on earnings management of listed oil and gas firms in Nigeria. Board characteristics variables used were gender diversity, board nationality, board size, board composition and board meetings, while earnings management was measured using Yoon, Kim and Woodruff (2012) model. The population comprise of nine listed Oil and Gas firms, while eight were used as sample, due to non-availability of data for one of the firms. Secondary source of data was employed and data were extracted from the financial statements of the firms covering the period 2009-2016.Panel least square regression and Stata 13 were used as techniqueand statistical package, respectively for data analysis.The findings revealed that, gender diversity, Board nationality and Board size have negative and significant effect on earnings management of firms, while Board composition and board meetingsalso havenegative but insignificant effect on earnings management. From the findings, the study recommended amongst others that, the percentage of non-executive director to total number of directors and the number of meetings held by directors in a year should be improved upon as this is expected to constrain managers from unethical behaviorsen_US
dc.identifier.urihttp://hdl.handle.net/123456789/11651
dc.language.isoenen_US
dc.subjectEFFECT,en_US
dc.subjectBOARD CHARACTERISTICS,en_US
dc.subjectEARNINGS MANAGEMENT,en_US
dc.subjectLISTED OIL,en_US
dc.subjectGAS FIRMS,en_US
dc.subjectNIGERIAen_US
dc.titleEFFECT OF BOARD CHARACTERISTICS ON EARNINGS MANAGEMENT OF LISTED OIL AND GAS FIRMS IN NIGERIAen_US
dc.typeThesisen_US
Files
Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
EFFECT OF BOARD CHARACTERISTICS ON EARNINGS MANAGEMENT OF.pdf
Size:
731.04 KB
Format:
Adobe Portable Document Format
Description:
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.62 KB
Format:
Item-specific license agreed upon to submission
Description:
Download
Collections
ADMINISTRATION