Abstract
Evaluating
the effect* of earnings management on the value relevance of agrocompanies in Nigeria- The A adopts an ex-post faeto reS
ent reliance on secondary data from the financial Sta em 1 pri •6 Company s
annual report. The judgmental sampling technique was employed in selecting the companies for 2010 - 2015
financial years, ^econ aiy a a source rom financial statements of quoted
companies retrieved fr°m lgena t0C xc^ange and websites of the sampled
companies will be uti ize oi t e stu y. e study will make use of descriptive
statistics analysis and cone ation ana ysis as the data analysis method. The
model specification used in testing the hypotheses, is De Angelo’s model. The
study finding indicates a significant effect of Discretionary accruals on the
Earnings Per Share of firms andno significant effect of Non-Discretionary
accruals on the Earnings Per Share of firms. The i ecommendation 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.
MICHAEL, U (2024). Effect Of Earnings Management On Value Relevance In Nigeria (A Study Of Selected Quoted Agro Industry In Nigeria):- Okon, Godwin M.. 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-okon-godwin-m-7-2
UNIVERSITY, MICHAEL. "Effect Of Earnings Management On Value Relevance In Nigeria (A Study Of Selected Quoted Agro Industry In Nigeria):- Okon, Godwin M." Mouau.afribary.org. Mouau.afribary.org, 26 Feb. 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-okon-godwin-m-7-2. Accessed 31 Oct. 2024.
UNIVERSITY, MICHAEL. "Effect Of Earnings Management On Value Relevance In Nigeria (A Study Of Selected Quoted Agro Industry In Nigeria):- Okon, Godwin M.". Mouau.afribary.org, Mouau.afribary.org, 26 Feb. 2024. 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-okon-godwin-m-7-2 >.
UNIVERSITY, MICHAEL. "Effect Of Earnings Management On Value Relevance In Nigeria (A Study Of Selected Quoted Agro Industry In Nigeria):- Okon, Godwin M." Mouau.afribary.org (2024). 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-okon-godwin-m-7-2