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Executive compensation, share ownership, and earnings management of banks in Nigeria

Author

Listed:
  • Farouk Musa Adeiza

    (1 Department of Management Accounting, College of Private Sector Accounting, ANAN University, Kwall, Plateau State, Nigeria)

  • Ahmed Zik-Rullahi Abubakar

    (2 Department of Accounting, Faculty of Management Sciences, University of Abuja, Abuja, Nigeria)

Abstract

Aim/purpose – Higher compensation and increased share ownership are believed to drive fewer earnings management. Therefore, the study examines the moderating impact of share ownership on the relationship between executive compensation and earnings management of listed Deposit Money Banks in Nigeria.

Suggested Citation

  • Farouk Musa Adeiza & Ahmed Zik-Rullahi Abubakar, 2023. "Executive compensation, share ownership, and earnings management of banks in Nigeria," Journal of Economics and Management, Sciendo, vol. 45(1), pages 26-43, January.
    • Handle: RePEc:vrs:jecman:v:45:y:2023:i:1:p:26-43:n:7
    DOI: 10.22367/jem.2023.45.02
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    References listed on IDEAS

    as
    1. Kothari, S.P. & Leone, Andrew J. & Wasley, Charles E., 2005. "Performance matched discretionary accrual measures," Journal of Accounting and Economics, Elsevier, vol. 39(1), pages 163-197, February.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    earnings management; executive; share ownership; compensation; and expectancy theory;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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