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

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

  • The Complete Research Material is averagely 95 pages long and it is in Ms Word Format, it has 1-5 Chapters.
  • Major Attributes are Abstract, All Chapters, Figures, Appendix, References.
  • Study Level: BTech, BSc, BEng, BA, HND, ND or NCE.
  • Full Access Fee: ₦7,000

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ABSTRACT

Financial 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


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