Research
Ownership Structure and Earnings Quality of Listed Financial Firms in Nigeria
The study determined the effect of ownership structure on earnings quality of listed financial firms in Nigeria. The study employed secondary data. The study population comprised all the 16 listed financial firms on the Nigerian Stock Exchange. Purposive sampling technique was adopted to select top 10 banks whose shares are consistently traded on the stock market. Data for ownership structure and earnings quality were sourced from the audited financial statements of the selected firms and the Nigerian Stock Exchange Fact book over a period of 10 years (2009-2018).
Audit Quality and Earnings Management of Selected Listed Consumer Goods Firms in Nigeria (2007-2016)
The study investigated the relationship between audit quality and earnings management among listed consumer goods firms’ in Nigeria. Secondary data were used for the study and the data covered the period between 2008 and 2017. The study employed purposely sampling technique in selecting 15 out of the 22 listed consumer goods firms based on their relative size, financial performance, data availability and accessibility.
