EARNINGS QUALITY AND SUSTAINABILITY OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

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dc.contributor.authorAbdulraheem Olayiwola Kadir
dc.date.accessioned2026-04-22T13:31:19Z
dc.date.available2026-04-22T13:31:19Z
dc.date.issued2025-12-20
dc.description.abstractDespite growing awareness that sustainability drives long-term economic and social development, the sustainability of Nigerian firms seems to be undermined by low-quality earnings arising from managerial opportunistic discretion, accrual manipulation, and income smoothing. Thus, this study examines the effect of earnings quality on the sustainability of listed non-financial firms in Nigeria. An ex post facto research design was employed, using secondary data which were sourced from the annual reports of sampled non-financial firms listed on NGX and a multiple regression analysis was conducted after the descriptive and preliminary analyses. The results revealed that all four earnings quality dimensions significantly and positively affect sustainability performance: accrual quality (β = 0.212, p < 0.001), earnings persistence (β = 0.168, p < 0.05), earnings prediction (β = 0.121, p < 0.01), and earnings smoothness (β = 0.093, p < 0.05). The study concludes that accrual quality, consistent earnings pattern, strong earnings predictability and balanced earnings smoothness are vital determinants of sustainability performance. It is therefore recommended that rigorous earnings-quality mechanisms should be institutionalised to reinforce sustainable performance.
dc.identifier.citationKadir, A. O. (2025). Earnings quality and sustainability of listed non-financial firms in Nigeria. Fuoye Journal of Accounting and Management, 8(2).76-93
dc.identifier.issn2814-1717
dc.identifier.urihttps://kwasuspace.kwasu.edu.ng/handle/123456789/6664
dc.language.isoen
dc.publisherFuoye Journal of Accounting and Management
dc.relation.ispartofseries8; 2
dc.titleEARNINGS QUALITY AND SUSTAINABILITY OF LISTED NON-FINANCIAL FIRMS IN NIGERIA
dc.typeArticle
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