Investigate the Effect of Ownership Diversity on Earnings Management of Listed Non-Financial  Firms in Nigeria

Ifeoma C. Nwakoby; Ogochukwu Okanya

doi:10.9734/ajeba/2021/v21i930422

Research Article Open access CC BY 4.0

Investigate the Effect of Ownership Diversity on Earnings Management of Listed Non-Financial Firms in Nigeria

Ifeoma C. Nwakoby, Ogochukwu Okanya

Asian Journal of Economics, Business and Accounting · pp. 57–65 · Published 12 Jul 2021

10.9734/ajeba/2021/v21i930422

Abstract

The research work aims to investigate the effect of ownership diversity on earnings management of listed non-financial firms in Nigeria. Several reviewed works was revealed in the study of this work, specifically on earnings management and ownership diversity. The research founds that no literature has studied the effect of ownership diversity and earnings management of the listed non-financial firms in Nigeria. This research makes use of secondary data as its main source of data collection. The method of data analysis applied is Hausman effect test and panel data regression. The result shows that ownership diversity has positive and significant effect on earnings management of non-financial firms in Nigeria which was statistically significant at 1% level of significance.

Earnings management ownership diversity non-financial firms significance corporate governance and banking

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Ifeoma C. Nwakoby, Ogochukwu Okanya (2021). Investigate the Effect of Ownership Diversity on Earnings Management of Listed Non-Financial Firms in Nigeria. Asian Journal of Economics, Business and Accounting , 57–65. https://doi.org/10.9734/ajeba/2021/v21i930422

Affiliations

Ifeoma C. Nwakoby — Department of Banking and Finance, University of Nigeria, Enugu Campus, Nigeria.
Ogochukwu Okanya — Department of Banking and Finance, Institute of Management and Technology, Enugu State, Nigeria.

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