AN INTERACTION BETWEEN BOARD ATTRIBUTES AND EARNINGS MANAGEMENT OF LISTED MANUFACTURING COMPANIES IN NIGERIA

• Main Authors: Jamiu Adeniyi, Akindele, Asri, Marsidi, Taophic Olarewaju, Bakare, Almustapha, Alhaji Aliyu
• Format: Article
• Language: English
• Published: UNIMAS Publisher 2023
• Subjects: HG Finance
• Online Access: http://ir.unimas.my/id/eprint/43921/2/AN%20INTERACTIO.pdf; http://ir.unimas.my/id/eprint/43921/; https://publisher.unimas.my/ojs/index.php/URAF/article/view/6415

The study investigated an interplay between board attribute and earnings management of listed manufacturing companies in Nigeria. This study tested some board attributes indicators (audit fee, board independence, and board size), and earnings management was proxied using discretionary accruals usin...