Friday Nwali

Research by friday nwali

• Effect of Firm Characteristics on Earnings Management of Listed Oil and Gas Companies in Nigeria

  Category: Social and Management Sciences

  DOI:

  This study investigates the effect of firm characteristics on earnings management among listed oil and gas companies in Nigeria. The specific objectives include examining the impact of firm size, leverage, profit, and board independence on discretionary accruals. An ex post facto research design was employed, analyzing existing data from purposively selected companies. A functional econometric model was used to test the relationships between discretionary accruals and firm size, leverage,...

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