The Effect of Corporate Governance on Earnings Management in Nigeria’s Financial Institutions: Moderating Role of CEO Competency

• Main Authors: Usaini, Muhammad, Chee, Wooi Hooy
• 格式: Article
• 语言: English
• 出版: Universiti Utara Malaysia Press 2023
• 主题: HG Finance
• 在线阅读: https://repo.uum.edu.my/id/eprint/29722/1/MMJ%2027%202023%2021-58.pdf; https://doi.org/10.32890%20mmj%202023.27.2; https://repo.uum.edu.my/id/eprint/29722/; https://e-journal.uum.edu.my/index.php/mmj/article/view/17037; https://doi.org/10.32890%20mmj%202023.27.2

The purpose of this paper is to examine the moderating effect of CEO competency on the relationship between corporate governance (CG) and earnings management (EM) of Nigerian financial firms. The sample covered 37 financial firms listed in the Nigeria Stock Exchange (NSE) from 2010 to 2019. This stu...