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October 17, 2025Accounting and Finance ResearchOpen Access

Impact of Political Instability on Financial Reporting Quality in Sub-Saharan African Countries

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Authors

MOMatthew Olubayo OmotosoFOFrancis A. OniZTZechariah M. Tlali

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Overview

Analysis reveals political instability increases earnings manipulation in Sub-Saharan African firms, suggesting improved governance could enhance transparency.

Key Points

  • Political instability correlates with higher discretionary accruals, indicating increased earnings manipulation.
  • Analysis of 244 listed firms shows audit quality and board independence reduce accrual-based management practices.
  • Utilizing pooled OLS, fixed effects, and system GMM estimators ensures robust statistical validation.
  • Findings highlight the importance of improving institutional frameworks for better financial reporting in volatile political environments.

Cite This Study

Omotoso et al. (2025) studied this question.

synapsesocial.com/papers/68f199ccde32064e504dd178https://doi.org/10.5430/afr.v14n4p1
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