EARNINGS MANAGEMENT AND FINANCIAL PERFORMANCE OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

Amaka Elizabeth Agbata, Chidimma Obioma Oranu, Ngozi Blessing Ndum and Maria Nwankwoeke Eze
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Amaka Elizabeth Agbata: Nnamdi Azikiwe University, Awka, Nigeria
Chidimma Obioma Oranu: Nnamdi Azikiwe University, Awka, Nigeria
Ngozi Blessing Ndum: Nnamdi Azikiwe University, Awka, Nigeria
Maria Nwankwoeke Eze: Nnamdi Azikiwe University, Awka, Nigeria

Annals of the University of Craiova for Journalism, Communication and Management, 2022, vol. 8, issue 1, 75-83

Abstract: This study empirically investigated Earnings Management (EM) and Financial Performance of the Nigerian Deposit Money Banks (DMBs). Population comprised DMBs quoted on the Nigerian Exchange Group. Data that spanned from 2012 – 2018 were gathered from the selected quoted DMBs in Nigeria. The simple linear regression method was used in analyzing data. The research findings disclosed significant effect of EM on DMBs' financial measures - Earnings Before Interest, Tax, Depreciation and Amortization; Dividend Pay Out Ratio; and Net Profit Margin. The study concluded that earnings management exists in DMBs and it has significant negative and positive effects on their financial performance.

Keywords: Earnings Management; Financial Performance; Deposit Money Banks; Nigeria (search for similar items in EconPapers)
JEL-codes: Z0 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:edt:aucjcm:v:8:y:2022:i:1:p:75-83

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