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September 26, 2025

Effect of Corporate Governance Attributes on Earnings Response Coefficients of Listed Consumer Goods Manufacturing Firms in Nigeria

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Authors

FAFelix Ebun AraoyeTAT. O. Afon

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Overview

Ex-post facto analysis reveals significant links between corporate governance attributes and earnings response coefficients in consumer goods firms.

Key Points

  • A significant relationship exists between corporate governance attributes and earnings response coefficients.
  • The audit committee was the only significant variable in explaining variations in earnings response coefficients.
  • Descriptive and inferential statistics were employed for data analysis in this research.
  • Firms should disclose detailed information on governance structures to enhance investor assessments.

Cite This Study

Araoye et al. (2025) studied this question.

synapsesocial.com/papers/68d6c682b1249cec298b2768https://doi.org/10.70382/hujhrms.v9i7.033
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