Earnings Management And Firm’s Performance In Nigeria

CHAPTER ONE1.1    INTRODUCTION Concern about corporate governance has developed historically in response to major crises of confidence, fraud and market failure and with it development of advances in our thinking about the socio economic role and contribution of corporate entities (Nerd berg 2007). In recent times the perverseness of corporate failure has led to the loss of investors’ confidence on both financial reports and reporting accountants (auditors). Although many studies had explored how financial reporting quality can be improved through good corporate governance, ther…