Onokebhagbe Ekata Andrew

DOI: 10.26480/bedc.01.2023.11.14

ABSTRACT
This study examined the effects of corporate governance mechanism on earnings quality in Nigeria. To achieve the aims of this study, a total of 23 listed industrial firms in the Nigerian stock exchange market were selected and analyzed for this study using the census sampling technique. Also, the corporate annual reports for the period 2006-2016 were used for the study. The regression analysis method was used as a statistical technique for analyzing the data collected from the annual report and accounts of the selected firms. Findings from the study revealed that board independence, board gender, board size and CEO duality have a significant negative effect on earnings quality (proxied by discretionary accruals) for the sampled industrial firms in Nigeria. The study recommends that corporate governance mechanisms in Nigeria industrial firms should enable the individual companies to organise its governance optimally in accordance with the principles.

KEYWORDS
Corporate Governance, Earnings Quality, Board Independence, Board Gender, Board Size.