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Assessment Of Earnings Management And Corporate Governance Practices In Nigeria
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1.3 Research Questions
The following are the following questions raised.
1. Is there a significant relationship between board composition and earnings management?
2. Is there a significant relationship between audit quality and earnings management?
3. Is there any relationship between board effectiveness and the level of earnings management?
1.4 Objective of the Study
The
broad objective of this study is to investigate the relationship
between earnings management and corporate governance as well as the
effect of corporate governance on earnings management. The following are
the specific objectives:
1. To ascertain if there is a significant relationship between board composition and earnings management.
2. To determine if there is a significant relationship between audit quality and earnings management.
3. To find out if there is a significant relationship between board effectiveness and earnings management.
1.5 Statement of Hypotheses
The
following are the hypotheses that will be tested in the course of the
study and they are stated in their null and alternate forms.
Hypothesis One
HO: There is no significant relationship between the proportion of independent board of directors and earnings management.
HI: There is significant relationship between the proportion of independent board of directors and earnings management.
Hypothesis Two
HO: There is no relationship between audit quality and earnings management
HI: There is relationship between audit quality and earnings management
Hypothesis Three
HO: There is no significant relationship between the board effectiveness and earnings management.
HI: There is significant relationship between the board effectiveness and earnings management.
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ABSRACT - [ Total Page(s): 1 ]Earnings management has received considerable attention in recent times. This is due to its linkage with the reliability of published accounting reports. Indication from the academic literature has shown that the practice of earnings management is quite extensive among publicly traded firms. In response to the demand for greater proportion of independent directors on corporate boards and the need for financial sophistication of audit quality, this study examines the role of independent board of ... Continue reading---
