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Firm Attributes and Earnings Quality Among Deposit Money Banks in Nigeria

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Abstract

This study examined firm characteristics and earnings quality among non-financial companies listed in the Nigerian Exchange Group. Thirty (30) selected non-financial firms were selected through simple convenient sampling technique over a period of six (6) years (2016 – 2021). The model specification captured earnings quality (EQ) as the dependent variable while leverage, firm size, profit and firm age were the independent variables. Both managerial ownership and board financial expertise were control variables. The study employed convenient non-probability sampling method to collect secondary data using the panel data design, descriptive statistics, correlation analysis and the Ordinary Least Square (OLS) estimation technique was conducted alongside various tests with the aid of E-Views 7.0. The study found that leverage, firm size, profitability, and firm age exhibit insignificant impact on earnings quality, however with differing nature of relationship. Based on the result, the study concludes that firm a􀄴ributes has a weak impact on earnings quality among listed companies in Nigeria. Other a􀄴ributes that could possibly impact on earnings quality such as corporate governance etc. should be undertaken.

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  • Taiwo, AGBAJE, & Rasidat Aderonke, AGABIELESIN, & Efeturi Stephen, AKPOJOTOR, & Omimi-Ejoor Osaretin Kingsley, ATU,, 2022. "Firm Attributes and Earnings Quality Among Deposit Money Banks in Nigeria," Journal of Forensic Accounting & Fraud Investigation (JFAFI), Association of Forensic Accounting Researchers (AFAR), vol. 7(2), pages 85-107, July - De.
    • Handle: RePEc:ris:jfaafi:0065
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