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May 13, 2026Journal of Accounting in Emerging Economies

Economic uncertainty and earnings management coupled with corruption in developing economies

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Authors

MCMartha ColemanAAAbdul‐Rashid Abdul‐RahamanLTLydia Nyankom Takyi

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Overview

Randomized trial examines how economic uncertainty and corruption affect earnings management in manufacturing firms, suggesting improved governance as a solution.

Key Points

  • This study aims to investigate how economic uncertainty and corruption influence earnings management, moderated by board structure.
  • Analyzed data from 103 manufacturing companies listed on Nigerian and Ghanaian stock exchanges from 2012 to 2022.
  • Used fixed effects and two-stage system GMM estimations to test hypotheses.
  • Extracted data from annual financial reports and the Wall Street Journal Database.
  • Economic uncertainty and corruption were found to increase earnings management significantly.
  • Board structure negatively moderates the relationship between economic uncertainty, corruption, and earnings management.
  • The findings highlight the importance of good corporate governance in reducing earnings management during periods of high uncertainty.

Cite This Study

Coleman et al. (2026) studied this question.

synapsesocial.com/papers/6a04153d79e20c90b444512bhttps://doi.org/10.1108/jaee-05-2025-0250
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