Title:
CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT: A COMPARATIVE ANALYSIS OF NIGERIA AND GHANA

Authors:
Warrens, Bekearedebo Augusta, Nigeria

Abstract:

This study contributes to the already existing literature by looking at a sub-Saharan African view on the relationship between corporate governance and earnings management, based on evidence produced from the accounts of banks in two of Africa’s largest economies, Nigeria and Ghana using the Modified Jones model to estimate the accruals in an emerging economy such as Nigeria and Ghana.   The study aims at examining whether the board size, audit committee independence and board structure are able to restrain earnings management practices in the banking sector in Nigeria and Ghana. The findings revealed a positive significant relationship exist between the board size, the return on assets and earnings management. It is expected that an empirical study of this model will provide a better insight about the practice of earnings management in developing economies.