出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This paper is an empirical investigation of firm attributes and earnings quality of listed oil and gas companies in Nigeria for the period of 2007-2011. The listed Oil and Gas firms are Nine (9) in numbers out of which a sample of Seven (7) were used for the study. Firm attributes as the independent variable was proxy with firm size , leverage, Institutional ownership, profitability, liquidity and firm growth), While the residuals from the modified Jones model by Dechow et ‘al (1995) was used to proxy earnings quality. The study adopts multiple panel regression techniques and data were collected from secondary source through the annual reports and accounts of the firms. The findings reveal that leverage, liquidity and firm growth has a significant positive impact on earnings quality while firm size , institutional ownership and profitability have a significant but negative influence on earnings quality of listed oil and gas companies in Nigeria. It is recommended among others that the oil and gas companies may choose to go for more debt especially where the interest rate is considerably low and also increase their liquidity asset and turnover as it has been found empirically to enhance the quality of the firms reported earnings.
关键词：Firm Attributes; Earnings Quality and Oil and Gas Companies
