Earnings Management And Corporate Governance In Nigeria Banking Industry

123 pages Chapters 5 ID: BFN0069

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DepartmentBanking and Finance
TypeProject
Pages123
Chapters5
Methodologychi saqure
Reference StyleYES
FormatMS Word & PDF
Reference No.BFN0069

Abstract

  ABSTRACT This paper studies the relationship between different corporate governances mechanisms and earnings management. It examines two categories of governance devices; internal (ownership concentration and board structure) and external (take-over pressure and institutional ownership). Controlling for other characteristics, I find that firms with stronger internal governance, such as higher ownership concentration and smaller boards, manager earnings more, while firms with stronger external governance, such as higher institutional holdings and high take over pressure, manage earnings …

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Pages123
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