DISCLOSURE QUALITY AND EARNINGS MANAGEMENT OF SELECTED NIGERIAN BANKS

@inproceedings{Dudin2017DISCLOSUREQA,
  title={DISCLOSURE QUALITY AND EARNINGS MANAGEMENT OF SELECTED NIGERIAN BANKS},
  author={Mihail Nikolaevich Dudin and Uwalomwa Nil Uwuigbe},
  year={2017}
}
JIBC May 2017, Vol. 22, No.S8 2 The objective of this study is to examine the relationship between Disclosure Quality and Earnings management in Nigerian banks. The study employed a cross-sectional research design comprising 11 banks for the period of 6 years (i.e. 2009-2014). The annual report was used to collect the data. The modified Jones model was used to measure discretionary accrual which is a proxy for earnings management while a disclosure index was used to capture the quality of… CONTINUE READING

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