EFFECT OF OWNERSHIP STRUCTURE ON EARNINGS QUALITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

EFFECT OF OWNERSHIP STRUCTURE ON EARNINGS QUALITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

  • The Complete Research Material is averagely 106 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

Earning is believed to be the most significant item in the financial report because it serves as

an indicator of the firm‟s financial performance and guides investors in evaluating the

performance of the firm. However, the quality of financial reporting has remained an issue of

major concern among the various users of financial information. As a result, measures are

raised to curb this situation among which is ownership structure (distribution of company

ownership among its shareholders). The study seeks to examine the effect of ownership structure

on earnings quality of listed consumer goods firms in Nigeria. The study formulates four

hypotheses and applied Panel Regression Technique to analyse the relationship between

dependent variable earnings quality and the independent variable (ownership structure). The

dependent variable was measured by the modified Jones model while the independent variable

was proxied by, managerial ownership, institu


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