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EARNINGS MANAGEMENT AND CORPORATE GOVERNANCE IN NIGERIA BANKING INDUSTRY

ATTENTION: BEFORE YOU READ THE PROJECT WORK, PLEASE READ THE INFORMATION BELOW. THANK YOU! TO GET THE FULL PROJECT FOR THE TOPIC BELOW PLEASE CALL: 08068231953, 08168759420 TO GET MORE PROJECT TOPICS IN YOUR DEPARTMENT, PLEASE VISIT: www.easyprojectmaterials.com www.easyprojectsolutions.com www.worldofnolimit.com EARNINGS MANAGEMENT AND CORPORATE GOVERNANCE IN NIGERIA BANKING INDUSTRY ABSTRACT This paper studies the relationship between different corporate governances mechanisms and earnings management. It examines two categories of governance devices; internal (ownership concentration and board structure) and external (take-over pressure and institutional ownership). Controlling for other characteristics, I find that firms with stronger internal governance, such as higher ownership concentration and smaller boards, manager earnings more, while firms with stronger external governance, such as higher institutional holdings and high take ov...