Synapse
⌘+K
Synapse
PulseExploreClubsResearchersJournals
Instagram
HomeClubsExplore
March 7, 2026Open Access

Accounting Conservatism and Earnings Management: Evidence From Nigeria's Corporate Sector

View Full Paper
Ask AI
Bookmark
Share

Authors

AOAdeola Michael Ogunwuyi

Discussion

Loading...

Member takes

Overview

Investigates the effect of accounting conservatism on earnings management in Nigeria, suggesting regulatory reassessments may enhance report quality.

Key Points

  • The research aims to explore how accounting conservatism influences earnings management in Nigeria's corporate sector.
  • Investigation of 50 stratified randomly selected non-financial firms in Nigeria
  • Analysis of data from 2014 to 2022
  • Use of both descriptive and inferential statistical techniques
  • Examination of discretionary accruals and real activities manipulation
  • Both earnings management and accounting conservatism are prevalent among firms in Nigeria.
  • A statistically significant positive relationship exists between accounting conservatism and discretionary accruals.
  • Accounting conservatism accounts for 34% of the variation in discretionary accruals and 52% in real earnings management.
  • Conservatism may be used opportunistically by managers, challenging assumptions about its benefits.

Cite This Study

Adeola Michael Ogunwuyi (2025) studied this question.

synapsesocial.com/papers/69abc2855af8044f7a4ec252https://doi.org/10.5281/zenodo.18872907
View Full Paper
Ask AI
Bookmark
Share