EARNINGS MANAGEMENT, IFRS ADOPTION AND CORPORATE ATTRIBUTES: EVIDENCE FROM NIGERIA

Michael, Tonbraladoh Sinebe ()
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Michael, Tonbraladoh Sinebe: Department of Accounting and Finance, Postal: Faculty of the Social Sciences, Delta State University, Abraka, Nigeria,, https://www.afarng.org/mjms/

Multidisciplinary Journal of Management Sciences, 2020, vol. 2, issue 1, 209-222

Abstract: This study evaluates earnings management, IFRS adoption and corporate attributes with evidence from Nigeria. It sets out to investigate the relationship between share price and discretionary accrual manipulations, and a non-significant relationship that exists between share price and real activity earnings in non-financial firms quoted on the Nigerian Stock Exchange (NSE). The research approach utilized here is the longitudinal research design and covered the period between 2016–2020 (5 years). The quantitative method of analyzing data was also adopted with use of Panel Least Square estimation method for the data analyses by the aid of E-view 20 version. Results suggested that; firstly, significant relationship subsists between adoption of International Financial Reporting Standards (IFRS) and discretionary accrual adoption manipulations, and a non-significant relationship subsists between adoption of IFRS and real activity management of earnings in nonfinancial firms quoted on the NSE. Secondly, a significant relationship subsists between political affiliations and discretionary accrual manipulations, and a significant relationship exists between political acquaintances and real activity earnings management in the non-financial Nigerian quoted firms. The study therefore recommends that; the shareholdings of top officers with political affiliations in firms should be separately disclosed in financial reports (FR) of companies.

Keywords: Earnings management; IFRS; Political affiliation; Share price and Financial. (search for similar items in EconPapers)
Date: 2020
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