Earnings Management and Corporate Governance. An Investigation of Financial Statement Reporting of Publicly Listed Companies in Nigeria

Inhaltsverzeichnis (Table of Contents)

• Chapter 1: Introduction
  • 1.1 Background to the Study
  • 1.2 Statement of the Problem
  • 1.3 Objectives of the Study
  • 1.4 Research Questions
  • 1.5 Significance of the Study
  • 1.6 Scope of the Study
  • 1.7 Limitations of the Study
  • 1.8 Organization of the Study
• Chapter 2: Literature Review
  • 2.1 Conceptual Framework
  • 2.2 Empirical Review
• Chapter 3: Research Methodology
  • 3.1 Population of the Study
  • 3.2 Sample and Sampling Technique
  • 3.3 Data Collection Instrument
  • 3.4 Data Collection Procedure
  • 3.5 Data Analysis Technique
• Chapter 4: Results and Discussion
  • 4.1 Descriptive Statistics
  • 4.2 Correlation Analysis
  • 4.3 Regression Analysis
• Chapter 5: Summary of Findings, Conclusion and Recommendations

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This thesis investigates the relationship between earnings management and corporate governance in publicly listed companies in Nigeria. The research aims to examine the extent to which earnings management practices are prevalent in these companies and to assess the role of corporate governance mechanisms in mitigating or exacerbating such practices. Furthermore, the study explores the potential impact of earnings management on the quality of financial reporting and investor confidence.

• Earnings management practices in publicly listed companies in Nigeria
• The role of corporate governance in mitigating earnings management
• The impact of earnings management on financial reporting quality
• The effect of earnings management on investor confidence
• The interplay between corporate governance, earnings management, and firm performance

Zusammenfassung der Kapitel (Chapter Summaries)

The first chapter introduces the research topic, providing a background on earnings management, corporate governance, and the Nigerian corporate landscape. It outlines the research problem, objectives, and research questions, as well as the significance and limitations of the study. The chapter also presents a detailed overview of the study's organization.

Chapter two delves into the theoretical underpinnings of earnings management and corporate governance, drawing upon relevant literature to establish a conceptual framework for the research. The chapter provides a comprehensive review of empirical studies exploring the relationship between these two concepts, highlighting key findings and theoretical perspectives.

Chapter three outlines the research methodology employed in the study, including the population, sample, sampling technique, data collection methods, and data analysis techniques used to address the research questions. The chapter provides a detailed explanation of the data sources and the procedures involved in collecting and analyzing data.

Chapter four presents the results of the empirical analysis, focusing on descriptive statistics, correlation analysis, and regression analysis. The chapter discusses the findings in relation to the research questions and the theoretical framework developed in previous chapters. The chapter also examines the implications of the results for understanding the relationship between earnings management and corporate governance in the context of the Nigerian corporate environment.

Schlüsselwörter (Keywords)

The primary focus of this thesis is on earnings management and corporate governance in publicly listed companies in Nigeria. Key terms and concepts explored include: earnings management, corporate governance, financial reporting quality, investor confidence, corporate social responsibility, firm performance, agency theory, stakeholder theory, and the Nigerian stock exchange. The study investigates the extent to which earnings management practices are prevalent in listed companies and the effectiveness of corporate governance mechanisms in mitigating or amplifying these practices.