EARNINGS MANAGEMENT AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
Abstract
This research examines the effect of earnings management on the financial performance of listed deposit
money banks in Nigeria. The main objective of this study was to examine the effects of earnings
management on financial performance of listed deposit money banks in Nigeria. Earnings management
was measured by discretional accruals, (DAC) and abnormal cashflow from operation, (ABCFO) as the
independent variables and financial performance which was measured by return on assets, (ROA), as the
dependent variable. Correlational research design was adopted and secondary data were obtained from
the annual financial statements of listed deposit money banks Nigeria for the period of 9 years (2015 –
2023). The population of the study consists of al fourteen (14) deposit money banks listed on the
Nigerian Exchange Group, from which a sample of ten (10) was selected for the study through simple
random sampling. The data collected for the study were statistically analyzed using STATA 14. Ordinary
least square (OLS) regression analysis was employed to test the formulated hypotheses. The result from
the OLS regression reveals that DAC has a positive and significant effect on ROA, ABCFO has a positive
and significant effect on ROA. Based on this, the study concludes that earnings management has an
effect on financial performance of Nigerian deposit money banks.
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Published in BUSINESS AND FINANCE JOURNAL
ISSN: 988-47878
This article appears in our peer-reviewed academic journal
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