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Purpose: This study examined the effect of corporate governance leadership models and attributes on firms' earnings quality using evidence from Nigerian quoted firms. Design/Methodology/Approach: This study used an ex-post facto design with a twostage multiple random and fixed effect regression analyses. A sample of 37 quoted firms in Nigerian Stock Exchange between 2014 and 2018 was selected for the study. Findings: Relative to unitary corporate leadership, dual board leadership model outperformed and significantly improves earnings persistence and value relevance. Earnings persistence and value relevance increased in boards where CEOs and board chairpersons have equal financial expertise. Also the quality of earnings improved significantly with a good mix of financial expertise and legal skills in the board. Thus, the capital market places a premium on such good leadership attribute mix.
Asogwa et al. (Tue,) studied this question.