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ABSTRACT
The study examines the effect of Corporate Governance on Earnings Management practices in Nigeria listed firms. Specifically the study examined the joint effect of board size, board independent and audit committee independent, Board size, Board Independence and Audit committee independence on earnings management. This is premised on the increasing failure of firms in Nigeria and which translate into the inability of organizations to meet the expectations of their various stakeholders and to adhere to a mandatory compliance to corporate governance codes. The modified Jones model was adopted for non discretional accrual while simple and multiple regression was explored to investigate the corporate governance element on earnings management practices in Nigeria quoted companies. Four research hypotheses were formulated for the study. Data for this study were sourced from the financial statement of twelve firms from the period of 2010-2015. These data were analyzed with the aid of Statistical Package for Social Sciences (SPSS) version -23. The study revealed that Corporate Governance Practices have significant influences on earnings management practice among Nigerian quoted firms. Based on our findings, it was recommended that there should be constant review and improvement in the Nigeria corporate governance codes governing companies and other listed firms. Secondly, the use of modified Jones models (earnings management models) in detecting certain types of accrual accounting should be encouraged, because they are substantially more powerful at detecting subtle and bad debt manipulations.
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SIMILAR ACCOUNTING FINAL YEAR PROJECT RESEARCH TOPICS
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1. THE EFFECT OF SINGLE PARENTAL IN BAYELSA (CASE STUDY OF A[IEBIRI COMMUNITY LOCAL GOVERNMENT AREA OF BAYELSA STATE)
» ABSTRACT The research work on the effect of single parent looks at the attitude toword girl child education as a less important to primary education. ...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
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2. THE EFFECT OF ELECTRONIC BANKING ON THE OPERATION OF DEPOSIT MONEY BANKS IN NIGERIA
» ABSTRACT Electronic banking has become one of the most important and modern applications that has witnessed a substantial expansion during the ten yea...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
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3. THE ROLE OF THE ACCOUNTANT IN THE PRIVITAZATION AND COMMERCIALIZATION OF PARASTATALS IN NIGERIA
» Abstract This research work is aimed at ascertaining the various role played by the accountant in the privatization and commercialization of pubic ent...Continue Reading »Item Type & Format: Project Material - Ms Word | 82 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
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4. DESIGN OF AN EFFECTIVE PRIMARY HEALTH CARE USING OBOKUN LOCAL GOVERNMENT AS CASE STUDY
» INTRODUCTION 1.1.0 Brief Description of the Building Type Primary Health Care (PHC) is driven by a political philosophy that emphasizes a radical chan...Continue Reading »Item Type & Format: Project Material - Ms Word | 127 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
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5. INTERNAL CONTROL SYSTEM AS A FACTOR OF FRAUD PREVENTION IN NIGERIA FINANCIAL INSTITUTION
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF STUDY It is feared that the inability of management to ensure effective enforcement of rules and regulation...Continue Reading »Item Type & Format: Project Material - Ms Word | 44 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
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6. TAXATION AS A SOURCE OF REVENUE TO THE GOVERNMENT (A CASE STUDY OF DELTA STATE BOARD OF INTERNAL REVENUE)
» CHAPTER ONE INTRODUCTION 1.1 Background of the Study Some of the major functions of any government especially developing countries such as Nigeria are...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
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7. THE USE OF ACCOUNTING INFORMATION FOR DECISION MAKING
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The imperative of planning with the help of accounting information before the commencement of ope...Continue Reading »Item Type & Format: Project Material - Ms Word | 73 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
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8. TAX POLICY ON THE PERFORMANCE OF REVENUE PROFILE OF NIGERIA (A CASE STUDY OF NIGERIAN CUSTOMS)
» 1.1 background of the study The Nigerian Tax System has undergone significant changes in recent times. With the help of various studies and research d...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
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9. A STUDY INTO THE CHALLENGES OF INTERNAL AUDITS IN ORGANIZATIONS IN NIGERIA (FBN)
» ABSTRACT The study examines the challenges and prospects of marketing Nigerian made computer softwares. Posed with the problem of inferiority complex ...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
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10. THE IMPACT OF PUBLIC SECTOR ACCOUNTING ON ACCOUNTABILITY IN PUBLIC SECTOR
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