Accrual Earnings Management, Real Earnings Management and Firm’s Value of Quoted Manufacturing Companies in Nigeria

Olaoye Clement Olatunji () and Akinleye Micah Juwon ()
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Olaoye Clement Olatunji: Ekiti State University
Akinleye Micah Juwon: Ekiti State University

EuroEconomica, 2020, issue 3(39), 119-140

Abstract: This study investigated relationship between accrual-based earnings, real-based earnings management and firm’s value of listed manufacturing companies in Nigeria. The secondary data used were collated from the annual reports of the selected listed manufacturing firms on the Nigeria stock exchange. The study adopted descriptive, panel least square regression technique such as pooled, fixed and random effect with various diagnostic evaluation techniques.

Keywords: accrual-based earnings; real-based earnings; firm value; manufacturing companies; least square panel regression (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:dug:journl:y:2020:i:3:p:119-140

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