Analysis Of The Effect Of Earnings Management On The Value Relevance Of Selected Listed Firms In Nigeria:- Ojukwu Kenechukwu C
ABSTRACT
The study aims at evaluating the
effect of earnings management on the value relevance of Agro companies in
Nigeria. The study adopts an ex-post facto research design with an extensive
reliance on secondary data from the financial statement of quoted company’s
annual report. The judgmental sampling technique was employed in selecting the
companies for 2012 - 2018 financial years. Secondary data sourced from
financial statements of quoted companies retrieved from the Nigeria Stock
Exchange and websites of the sampled companies will be utilized for the study.
The study will make use of descriptive statistics analysis and correlation
analysis as the data analysis method. The model specification used in testing
the hypotheses isDe Angelo’s model.The study finding indicates a significant
effect of Discretionary accruals on the Earnings Per Share of firms andno
significanteffect ofNon-Discretionary accruals on the Earnings Per Share of
firms. The recommendation is that there is the need for companies to give their
report accurately and timely. Again companies must ensure that the auditors’
they engage are credible and have a track record of delivering reports that
show the actual state of affairs of a company. Finally, Financial Reporting
Council should have stiffer penalty for companies caught engaging in the act of
earnings management.
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OJUKWU, C (2025). Analysis Of The Effect Of Earnings Management On The Value Relevance Of Selected Listed Firms In Nigeria:- Ojukwu Kenechukwu C . Mouau.afribary.org: Retrieved Jun 25, 2025, from https://repository.mouau.edu.ng/work/view/analysis-of-the-effect-of-earnings-management-on-the-value-relevance-of-selected-listed-firms-in-nigeria-ojukwu-kenechukwu-c-7-2
C, OJUKWU. "Analysis Of The Effect Of Earnings Management On The Value Relevance Of Selected Listed Firms In Nigeria:- Ojukwu Kenechukwu C " Mouau.afribary.org. Mouau.afribary.org, 24 Jun. 2025, https://repository.mouau.edu.ng/work/view/analysis-of-the-effect-of-earnings-management-on-the-value-relevance-of-selected-listed-firms-in-nigeria-ojukwu-kenechukwu-c-7-2. Accessed 25 Jun. 2025.
C, OJUKWU. "Analysis Of The Effect Of Earnings Management On The Value Relevance Of Selected Listed Firms In Nigeria:- Ojukwu Kenechukwu C ". Mouau.afribary.org, Mouau.afribary.org, 24 Jun. 2025. Web. 25 Jun. 2025. < https://repository.mouau.edu.ng/work/view/analysis-of-the-effect-of-earnings-management-on-the-value-relevance-of-selected-listed-firms-in-nigeria-ojukwu-kenechukwu-c-7-2 >.
C, OJUKWU. "Analysis Of The Effect Of Earnings Management On The Value Relevance Of Selected Listed Firms In Nigeria:- Ojukwu Kenechukwu C " Mouau.afribary.org (2025). Accessed 25 Jun. 2025. https://repository.mouau.edu.ng/work/view/analysis-of-the-effect-of-earnings-management-on-the-value-relevance-of-selected-listed-firms-in-nigeria-ojukwu-kenechukwu-c-7-2