Effect Of Earnings Management On Value Relevance In Nigeria (A Study Of Selected Quoted Agro Industry In Nigeria)

OKON GOD WIN MICHAEL | 74 pages (12901 words) | Projects

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 2010 - 2015 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 of Non-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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APA

OKON, M (2021). Effect Of Earnings Management On Value Relevance In Nigeria (A Study Of Selected Quoted Agro Industry In Nigeria). Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-earnings-management-on-value-relevance-in-nigeria-a-study-of-selected-quoted-agro-industry-in-nigeria-7-2

MLA 8th

MICHAEL, OKON. "Effect Of Earnings Management On Value Relevance In Nigeria (A Study Of Selected Quoted Agro Industry In Nigeria)" Mouau.afribary.org. Mouau.afribary.org, 04 Jun. 2021, https://repository.mouau.edu.ng/work/view/effect-of-earnings-management-on-value-relevance-in-nigeria-a-study-of-selected-quoted-agro-industry-in-nigeria-7-2. Accessed 31 Oct. 2024.

MLA7

MICHAEL, OKON. "Effect Of Earnings Management On Value Relevance In Nigeria (A Study Of Selected Quoted Agro Industry In Nigeria)". Mouau.afribary.org, Mouau.afribary.org, 04 Jun. 2021. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-earnings-management-on-value-relevance-in-nigeria-a-study-of-selected-quoted-agro-industry-in-nigeria-7-2 >.

Chicago

MICHAEL, OKON. "Effect Of Earnings Management On Value Relevance In Nigeria (A Study Of Selected Quoted Agro Industry In Nigeria)" Mouau.afribary.org (2021). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/effect-of-earnings-management-on-value-relevance-in-nigeria-a-study-of-selected-quoted-agro-industry-in-nigeria-7-2

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