UUM Electronic Theses and Dissertation
UUM ETD | Universiti Utara Malaysian Electronic Theses and Dissertation
FAQs | Feedback | Search Tips | Sitemap

Ceo characteristics, corporate attributes, and earnings quality of Nigerian listed firms: Corporate age diversity as moderating role

Abdi, Abdikarin Ahmed (2021) Ceo characteristics, corporate attributes, and earnings quality of Nigerian listed firms: Corporate age diversity as moderating role. Masters thesis, Universiti Utara Malaysia.

[thumbnail of grant the permission_s826386.pdf] Text
grant the permission_s826386.pdf
Restricted to Repository staff only

Download (1MB) | Request a copy
[thumbnail of s826386_01.pdf] Text
s826386_01.pdf

Download (721kB)

Abstract

Earnings quality has become a major concern for shareholders, regulatory agencies and academia. Thereby, the effect of earnings manipulations has a direct consequence on the growth and future value of the corporate organizations, especially in the manufacturing industries. Hence, earnings quality needs an effective monitoring by the board and CEOs as suggested by agency theory. Although, the findings from developed countries confirmed the proposition but may not sustain the prediction of agency theory in the emerging economy like Africa. Therefore, this study examines the influence of CEO attributes on earnings quality in the Nigerian manufacturing companies. In addition, the study examines the moderating effect of corporate age on the relationship between CEO attributes and earnings quality. Based on the data of 304 firm-years of manufacturing companies listed on the Nigerian Stock Exchange, the study shows significant effect of CEO attributes on earnings quality. Specifically, the findings revealed that CEO nationality, CEO financial expertise, and corporate age significantly improve the magnitude of earnings quality. This study also shows that the interaction of corporate age on the influence of CEO financial expertise and CEO nationality on earnings quality. This study contributes to the agency theory as well as resource dependency theory. It also suggests the need for regulator to strengthen the monitoring mechanisms process in reducing the earnings management in order to improve the earning quality.

Item Type: Thesis (Masters)
Supervisor : Kadir @ Shahar, Hanita
Item ID: 10376
Uncontrolled Keywords: CEO attributes, corporate attributes, corporate age, earnings quality, manufacturing industries, Nigeria
Subjects: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: School of Economics, Finance & Banking
Date Deposited: 05 Mar 2023 03:03
Last Modified: 05 Mar 2023 03:03
Department: School of Economics, Finance & Banking
Name: Kadir @ Shahar, Hanita
URI: https://etd.uum.edu.my/id/eprint/10376

Actions (login required)

View Item
View Item