Firm Attributes and Earnings Quality Among Deposit Money Banks in Nigeria

Agbaje, Taiwo (), Agabielesin, Rasidat Aderonke (), Akpojotor, Efeturi Stephen () and Atu, Omimi-Ejoor Osaretin Kingsley ()
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Agbaje, Taiwo: Department of Accounting Student, Postal: Igbinedion University, Okada, Nigeria,, https://www.afarng.org/jfafi/
Agabielesin, Rasidat Aderonke: Department of Accounting Student, Postal: Igbinedion University, Okada, Nigeria, https://www.afarng.org/jfafi/
Akpojotor, Efeturi Stephen: Department of Accounting Student,, Postal: Igbinedion University, Okada, Nigeria, https://www.afarng.org/jfafi/
Atu, Omimi-Ejoor Osaretin Kingsley: Department of Accounting Student, Postal: Igbinedion University, Okada, Nigeria, https://www.afarng.org/jfafi/

Journal of Forensic Accounting & Fraud Investigation (JFAFI), 2022, vol. 7, issue 2, 85-107

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.

Keywords: Firm characteristics; Earning quality; Firm size; Firm age; Profit; Non-financial companies; Nigerian Stock Exchange Group (search for similar items in EconPapers)
Date: 2022
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Journal of Forensic Accounting & Fraud Investigation (JFAFI) is currently edited by Godwin Emmanuel Oyedokun, Muhammad Akaro Mainoma and Suleiman A. S. Aruwa

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