Scholarly Publication

Permanent URI for this collection

https://kwasuspace.kwasu.edu.ng/handle/123456789/84

Browse

Browsing Scholarly Publication by Author "Abdulraheem Olayiwola Kadir"

Now showing 1 - 2 of 2
  • Thumbnail Image
    Item
    BOARD CHARACTERISTICS AND REAL EARNINGS MANAGEMENT AMONG LISTED NON-FINANCIAL FIRMS IN NIGERIA
    (Malete Journal of Accounting and Finance, 2022-12-23) Abdulraheem Olayiwola Kadir
    High expectations for earnings are put on companies, yet earnings management distorts how well those companies perform. Hence, this study examined the impact of board characteristics on real earnings management among listed non-financial companies in Nigeria. The study used a sample of 72 listed non-financial companies in Nigeria, covering the period of 2008-2020 on an unbalanced basis. The study was conducted over four (4) samples, vis-à-vis, the pre- and post-review of code of corporate governance and pre- and post-adoption of IFRS. The study employed the generalized method of moment (GMM) to estimate its empirical models. The findings from the estimation exercise revealed that board size reduces abnormal cash flows and abnormal production costs real earnings management after the review of code of corporate governance and adoption of IFRS but CEO duality promote real earnings management. Board independence was also found to reduce real earnings management while the number of meetings held by the board is ineffective in reduce earnings management. The study concluded that board characteristics are vital corporate governance mechanisms for reducing earnings management in Nigeria. It therefore recommended that an optimal size of board members as well as their independence should be emphasized for effective reduction in earnings management.
  • Thumbnail Image
    Item
    CORPORATE ESG ACTIVITIES AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM LISTED NON-FINANCIAL FIRMS IN NIGERIA
    (MALETE JOURNAL OF ACCOUNTING AND FINANCE, 2025-09-21) Abdulraheem Olayiwola Kadir
    Financial reporting in Nigeria continues to face challenges such as earnings manipulation, inconsistent disclosures, and weak comparability despite ongoing regulatory reforms. At the same time, global and local stakeholders increasingly demand Environmental, Social, and Governance (ESG) disclosures as part of transparent and credible corporate reporting. This study was undertaken to evaluate how environmental sustainability practices, corporate governance mechanisms, and social responsibility initiatives influence the financial reporting quality (FRQ) of listed non-financial firms in Nigeria. An ex-post facto design was employed, using secondary data extracted from annual reports and sustainability disclosures of 84 firms selected using a multistage sampling technique from 106 non-financial companies listed on the Nigerian Exchange Group between 2018 and 2024. Data were analyzed using panel regression models with appropriate robustness tests. The findings revealed that environmental sustainability, corporate governance, and social responsibility each exert significant positive effects on FRQ, while firm size strengthens these relationships. The study concludes that ESG practices, when genuinely implemented, enhance the credibility, transparency, and comparability of financial reports. It recommends the adoption of standardized ESG disclosure frameworks, stricter enforcement of governance codes, and capacity-building support for smaller firms to improve Nigeria’s financial reporting environment