出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The objective of the study is to examine the relationship between ownership structure and earnings management in Nigeria. The pooled data design was employed in the study. The study employed the simple random sampling technique in selecting a sample size consisting of 10 commercial banks as at 2012. Secondary data retrieved from the audited financial statements of the banks for 2006-2010 were used for the study. The method of data analysis used was the multivariate regression technique based on the ordinary least squares assumptions. A series of diagnostic tests such as the variance inflation factor test, white heteroskedasticity test and the Breusch -Godfrey LM correlation test were also employed as diagnostic checks for the result. The ownership structure was disaggregated into insider ownership, institutional ownership and external block ownership respectively. The finding of the study revealed the existence of a positive and significant relationship between External block ownership (EXTBLH) and Earnings Management. The relationship between Insider Ownership (INSIDEROWN) and Earnings Management was also observed to be positive and statistically significant at 5% level. A positive relationship was also observed between Institutional Investors Ownership (INSTIIOWN) and Earnings Management However, the relationship is statistically insignificance at 5% level. The recommendation is that there is a need to focus on building effective corporate governance to mitigate the proclivity for earnings management in the banking sector. Key words; Earnings Management, Managerial Ownership, Institutional Ownership, External Block-Holders.
