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BOARD SUPERVISION AND EARNINGS QUALITY OF LISTED CONGLOMERATE FIRMS IN NIGERIA
ABSTRACT
A major motivation for accounting research is providing evidence on how earnings are useful to
a wide range of users in making economic decisions. Of particular interest over the last decade
has been the issue of the quality of accounting reports, particularly the quality of earnings. This
study examines Board Supervision and Earnings Quality of Listed Conglomerate Firms in
Nigeria Stock Exchange (NSE) with a view to determine how board size, proportion of nonexecutive directors and number of board meetings have significant impact on earnings quality of
the conglomerate firms under study. Correlation research design is used for the study and data is
collected from six (6) conglomerate companies listed in the NSE daily official list as at 31
December 2012 from the firms‟ official website and facts books. The study covers periods 2006
– 2013. Multiple regression analysis was used as technique for analysis. All output are obtained
using STATA 10 statistical package.The findings indicated that a positive relationship between
Board size and earnings quality and significant at 5%level of significance. The relationship
between proportions of Non-Executive and number of board meetings is positive but
insignificant. The study was able to establish the overall significance relationship of the three
variables with earnings quality. The study therefore, recommends an increase in Board size of
the conglomerate firms so as to strengthen supervision and increased earnings quality. Also, an
increase in the proportion of non – Executive Directors will enhance effective board supervision
thereby leading to a higher earnings quality. Frequent meetings of the board will create
immediate forum for removing gray areas that may affect supervision and earnings quality.
TABLE OF CONTENT
Title page- – – – – – – – – i
Approval page – – – – – – – -ii
Dedication – – – – – – – – -iii
Acknowledgement – – – – – – – -iv
Abstract – – – – – – – – – -v
Table of content – – – – – – – -vi
CHAPTER ONE
INTRODUCTION – – – – – – – -1
1.0 Background of the study – – – – -1
1.1 Statement of the problem – – – – -5
1.2 Purpose of the study – – – – – -6
1.3 Significance of the study – – – – -8
1.4 Research questions – – – – – -9
1.5 Scope of the study – – – – – – -10
CHAPTER TWO
LITERATURE REVIEW – – – – – – -11
CHAPTER THREE
Research methodology – – – – – – -39
Design of study – – – – – – – -40
CHAPTER FOUR
Presentation, analysis and interpretation of data – -48
CHAPTER FIVE
Summary of findings – – – – – – -60
Conclusion – – – – – – – – -61
Recommendations – – – – – – – -62
Suggestions for further research – – – – -64
References – – – – – – – – -65
Appendix I – – – – — – – – -68
Questionnaire. – – – – – – – -69
BOARD SUPERVISION AND EARNINGS QUALITY OF LISTED CONGLOMERATE FIRMS IN NIGERIA
