Creative Accounting And Corporate Financial Reporting In Nigeria

ABSTRACTThis study examined creative accounting and corporate financial reporting in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether there is significant relationship between creative accounting, return on asset, earnings per share and leverage. The nature of this study necessitated the use of secondary data which was sources from the selected quoted banks in the Nigeria Stock Exchange from 2007 – 2011. Using the Ordinary Least Square (OLS) regression technique with the aid of computer software, the empirical findings revealed among ot…