THE IMPACT OF FIRM CHARACTERISTICS ON ACCRUALS AND REAL EARNINGS MANGEMENT OF LISTED MANUFACTURING FIRMS IN NIGERIA

THE IMPACT OF FIRM CHARACTERISTICS ON ACCRUALS AND REAL EARNINGS MANGEMENT OF LISTED MANUFACTURING FIRMS IN NIGERIA

The concerns about earnings management arose after the fall of many multinational companies. Extant literature has shown accruals and real earnings management techniques as dual ways of manipulating earnings. However, prior literatures have dwelled on AEM making it vast and creating a literature ga...

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Bibliographic Details
Main Author: Aisha Chado Muhammad
Format: Article
Language:English
Published: Department of Accounting and Finance, Federal University Gusau 2024-10-01
Series:Gusau Journal of Accounting and Finance
Subjects:
audit quality
firm characteristics
earnings management
Online Access:https://journals.gujaf.com.ng/index.php/gujaf/article/view/325
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