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首页> 外文期刊>International Journal of Accounting, Finance and Risk Management >Effect of Corporate Governance on Earnings Management of Commercial Banks in Nigeria
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Effect of Corporate Governance on Earnings Management of Commercial Banks in Nigeria

机译：公司治理对尼日利亚商业银行盈余管理的影响

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The research examines the effects, magnitude and strength of the relationships between corporate governance and earning management of commercial banks in Nigeria. The research made use of secondary data obtained from annual report and accounts of four commercial banks, First Bank of Nigeria Plc, Zenith Bank Plc, Diamond Bank Plc and United Bank for Africa, from year 2007 to 2017. The nature and magnitude of association between the dependent variable (DPS) and the independent variables were determined using the multiple regression model. The movement pattern of the dependent and independent variable was represented graphically while descriptive statistics was used to check the validity of the result and data. Correlation Analysis was performed to test the strength of the relationship between selected variables. Earnings Per Share was found to be negatively and significantly influenced by Board Size (BDSIZE) while Ownership concentration has a positive and insignificant effect on Earnings Per Share. Board meeting has a positive and significant effect on Earnings Per Share. In line with the agency theory and consistent with the findings, it is implied thatOwnership Concentration and Board Meetingsclosely monitored and improved on as they have positive influence on Earnings Per Share.
机译：该研究考察了尼日利亚公司治理与商业银行盈余管理之间关系的影响，程度和强度。该研究利用了从2007年至2017年四家商业银行（尼日利亚第一银行，Zenith银行，Diamond银行和非洲联合银行）的年度报告和账户中获得的辅助数据。使用多元回归模型确定因变量（DPS）和自变量。图形化地表示了因变量和自变量的运动模式，而描述性统计则用于检查结果和数据的有效性。进行了相关分析，以检验所选变量之间关系的强度。每股收益受到董事会规模（BDSIZE）的负面影响和显着影响，而股权集中度对每股收益产生正向和微不足道的影响。董事会会议对每股收益产生积极而重大的影响。符合代理理论并与研究结果相一致，这意味着所有权集中度和董事会会议对每股收益具有积极影响，因此受到密切监控和改进。

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