03439ntm a22004937i 4500 000151197 CZ-PrVSE 20220604071223.0 m d cr n|||||||||| 220604s2022 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Mustapha, Khadija ISIS:157639 dis The Determinates of earnings management in Nigeria eng The determinants of earnings management in Nigeria / Khadija Mustapha 2022 ?? stran : digital, PDF soubor Vedoucí práce: Jan Svitlík Diplomová práce (Ing.)—Vysoká škola ekonomická v Praze. Fakulta financí a účetnictví, 2022 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2022 From 2012 through 2020, this research examines the factors that influence earnings management in a sample of Nigerian businesses. Data from 60 companies listed on the Nigerian stock exchange were used to conduct an empirical investigation. The modified Jones model 1995 was used to estimate the dependent variable (discretionary accruals as a proxy for earnings management). This model's residuals (discretionary accruals) were regressed on a set of independent characteristics that were thought to affect earnings management. Four out of the five variables studied had a substantial impact on earnings management (board size, board independence, firm size, and performance). Dividend policy, on the other hand, was not significant for Nigerian firms as majority of the listed firms are not paying dividend thus it is eliminated as a potential incentive for earnings management. Overall, the findings of the paper show that factors do influence earnings management in Nigerian firms, making it necessary for Nigerian regulatory authorities to establish effective corporate governance laws that will strengthen and promote corporate governance credibility. In terms of transparency and accountability, Nigeria has the most significant problem. As a result, the study suggests that robust corporate governance policies can reduce the discretionary flexibility of businesses and managers to manipulate earnings by minimizing information asymmetry or non-transparency and boosting company creditability Způsob přístupu: Internet finance and accounting [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas Earnings management Discretionary accruals Corporate Governance Svitlík, Jan, 1987- ola20221164737 ths Procházka, David, 1979 říjen 10.- xx0081344 opn Vysoká škola ekonomická v Praze. Fakulta financí a účetnictví kn20010709398 dgg https://insis.vse.cz/zp/78906/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/78906 Hlavní práce https://insis.vse.cz/zp/78906/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/78906/posudek/oponent/75267 Oponentura https://insis.vse.cz/zp/78906/podrobnosti dc:identifier NEPOSILAT VSKP vse78906 220603 78906