Effect of firm size and firm profitability on earning management among listed firms on Nigeria Exchange Group
The main objective of the study is to evaluate the effect of firm size and firm profitability on earning management among listed firms on Nigeria Exchange Group. This study specifically seeks to ascertain the effect of firm size and firm profitability on both accrual-based earnings management and r...
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| Format: | Article |
| Language: | English |
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University of Bacău
2024-12-01
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| Series: | Studies and Scientific Researches: Economics Edition |
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| Online Access: | https://sceco.ub.ro/index.php/SCECO/article/view/581 |
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| author | Segun Idowu Adeniyi |
| author_facet | Segun Idowu Adeniyi |
| author_sort | Segun Idowu Adeniyi |
| collection | DOAJ |
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The main objective of the study is to evaluate the effect of firm size and firm profitability on earning management among listed firms on Nigeria Exchange Group. This study specifically seeks to ascertain the effect of firm size and firm profitability on both accrual-based earnings management and real earnings management activities. The study focused on non-financial listed firms on Nigeria Exchange Group for the period of 2013 to 2023. The study adopted ex post facto research design and purposive sampling was used to select sample population. Secondary source of data was extracted from financial reports and accounts of sample firms from either companies’ corporate web site or Nigeria Exchange Group Factbooks. This study found that firm size and firm profitability affects both discretionary accruals management and real earnings management. the study recommends among others that since profitable firms tend to engage in both discretionary accruals management and real earnings management. Though profitability showed management’s ability to generate profit, financial regulators should encourage them to improve their financial reporting quality and reduce earning management practice.
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| format | Article |
| id | doaj-art-73070b0264e043a6b363ebcc7510f42e |
| institution | DOAJ |
| issn | 2066-561X 2344-1321 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | University of Bacău |
| record_format | Article |
| series | Studies and Scientific Researches: Economics Edition |
| spelling | doaj-art-73070b0264e043a6b363ebcc7510f42e2025-08-20T03:13:44ZengUniversity of BacăuStudies and Scientific Researches: Economics Edition2066-561X2344-13212024-12-014010.29358/sceco.v0i40.581Effect of firm size and firm profitability on earning management among listed firms on Nigeria Exchange GroupSegun Idowu Adeniyi0Nnamdi Azikiwe University, Awka. The main objective of the study is to evaluate the effect of firm size and firm profitability on earning management among listed firms on Nigeria Exchange Group. This study specifically seeks to ascertain the effect of firm size and firm profitability on both accrual-based earnings management and real earnings management activities. The study focused on non-financial listed firms on Nigeria Exchange Group for the period of 2013 to 2023. The study adopted ex post facto research design and purposive sampling was used to select sample population. Secondary source of data was extracted from financial reports and accounts of sample firms from either companies’ corporate web site or Nigeria Exchange Group Factbooks. This study found that firm size and firm profitability affects both discretionary accruals management and real earnings management. the study recommends among others that since profitable firms tend to engage in both discretionary accruals management and real earnings management. Though profitability showed management’s ability to generate profit, financial regulators should encourage them to improve their financial reporting quality and reduce earning management practice. https://sceco.ub.ro/index.php/SCECO/article/view/581earning management; accrual-based earnings management; real earnings management; firm size; firm profitability |
| spellingShingle | Segun Idowu Adeniyi Effect of firm size and firm profitability on earning management among listed firms on Nigeria Exchange Group Studies and Scientific Researches: Economics Edition earning management; accrual-based earnings management; real earnings management; firm size; firm profitability |
| title | Effect of firm size and firm profitability on earning management among listed firms on Nigeria Exchange Group |
| title_full | Effect of firm size and firm profitability on earning management among listed firms on Nigeria Exchange Group |
| title_fullStr | Effect of firm size and firm profitability on earning management among listed firms on Nigeria Exchange Group |
| title_full_unstemmed | Effect of firm size and firm profitability on earning management among listed firms on Nigeria Exchange Group |
| title_short | Effect of firm size and firm profitability on earning management among listed firms on Nigeria Exchange Group |
| title_sort | effect of firm size and firm profitability on earning management among listed firms on nigeria exchange group |
| topic | earning management; accrual-based earnings management; real earnings management; firm size; firm profitability |
| url | https://sceco.ub.ro/index.php/SCECO/article/view/581 |
| work_keys_str_mv | AT segunidowuadeniyi effectoffirmsizeandfirmprofitabilityonearningmanagementamonglistedfirmsonnigeriaexchangegroup |