Corporate Social Responsibility and Earnings Management of Listed Consumer Goods Firms in Nigeria

Adesanmi Timothy Adegbayibi () and Michael Olajide Adelowotan ()
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Adesanmi Timothy Adegbayibi: University of Johannesburg
Michael Olajide Adelowotan: University of Johannesburg

A chapter in Embracing Technological Agility in Accounting and Business – Vol. 1, 2026, pp 91-107 from Springer

Abstract: Abstract The rising societal pressure on corporations to manipulate results and maximize shareholder income has prompted the government to create social measures to limit such temptations. This research looked at how listed consumer goods companies in Nigeria managed their actual and accrual profits in relation to corporate social responsibility (CSR). The population of this ex post facto study consisted of 21 consumer products companies that were listed on the Nigerian Exchange Group as of December 2022. All 21 businesses were chosen for the sample size using the census sampling approach, which covered the years 2012–2022. Descriptive statistics and panel-corrected standard errors regression analysis were used to evaluate the data, which were gathered from secondary sources, particularly the annual reports of the companies. Findings showed that among Nigerian listed consumer goods companies, real earnings management was positively and significantly impacted by contributions (coef. = 0.1672, P

Keywords: Customer relations; Donation; Host community relation; Earnings management; Consumer goods firms (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-032-13380-9_7

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DOI: 10.1007/978-3-032-13380-9_7

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