The Impact of the Ownership Structure and Board Characteristics on Earnings Management in Nigeria's Listed Deposit Money Banks

Abstract

In many countries, there are a certain number of organization going through severe crises due to a failure in corporate governance. In this study, the main aim is to determine how the ownership structure and the characteristics of the boards of Nigeria's listed deposit money banks (DMBs) affect aggressive earnings management for a period of 5 years (2011-2016). The panel least-square method was used to analyze the data collected. The findings revealed that private, foreign and government shareholdings have a negative and significant impact on aggressive earnings management...