EARNINGS MANAGEMENT AND FINANCIAL PERFORMANCE OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA
EARNINGS MANAGEMENT AND FINANCIAL PERFORMANCE OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA
Author(s): Amaka Elizabeth Agbata, Chidimma Obioma Oranu, Ngozi Blessing Ndum, Maria Nwankwoeke EzeSubject(s): National Economy, Business Economy / Management, Accounting - Business Administration, Socio-Economic Research
Published by: Editura Sitech
Keywords: Earnings Management; Financial Performance; Deposit Money Banks; Nigeria
Summary/Abstract: This study empirically investigated Earnings Management (EM) and Financial Performance of the Nigerian Deposit Money Banks (DMBs). Population comprised DMBs quoted on the Nigerian Exchange Group. Data that spanned from 2012 – 2018 were gathered from the selected quoted DMBs in Nigeria. The simple linear regression method was used in analyzing data. The research findings disclosed significant effect of EM on DMBs' financial measures - Earnings Before Interest, Tax, Depreciation and Amortization; Dividend Pay Out Ratio; and Net Profit Margin. The study concluded that earnings management exists in DMBs and it has significant negative and positive effects on their financial performance.
Journal: Annals of the University of Craiova for Journalism, Communication and Management
- Issue Year: 8/2022
- Issue No: 1
- Page Range: 75-83
- Page Count: 9
- Language: English
