期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2014
卷号：3
期号：2
页码：49-59
DOI：10.5923/j.ijfa.20140302.01
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：We examined the association between corporate governance mechanisms and earnings management in Nigeria. The corporate governance variables used in the study are board size, audit committee independence, board independence, CEO shares and audit type while discretionary accrual was used to proxy for earnings management. Simple random sampling technique and a sample size of ninety (90) companies were selected for the period 2006 to 2011. This gives us a total of 540 company years/data observations. The result shows that board size and firm size are associated with earnings management. While board independence, audit committee independence, audit type and ceo shares are not associated to earnings management. The association between board size and earnings management was seen to be negative. This suggests that having a larger board size with more of none executive members could reduce the level of earnings management in Nigeria. Firm size our control variable was seen to be positively statistically significant. This suggests that a larger firm size may not lead to decrease in earnings management. Board independence, audit committee independence, audit type and ceo shares all had a negative but insignificant association with earnings management. This explains that having an independent board and audit committee, employing the services of the big4 and encouraging CEOs to take up shares may reduce the level of earnings management in Nigeria though the impact would be atomic.
关键词：Board size; Audit committee independence; Board independence; CEO shares; Audit type and discretionary accruals
