Pages: (50-64 )
Abstract
The study sought to examine the effect of corporate governance on earnings management of quoted consumer good companies in Nigeria. This study relied on data obtained from the annual report and statement of accounts of the selected companies for the period 2010-
2019. The study employed ex post facto research design using secondary data. The findings revealed that there was no significant relationship between institutional ownership and earnings management of quoted consumer good companies in Nigeria (p<0.05); board meetings significantly influence earnings management of quoted consumer good companies in Nigeria (p<0.05); there was no significant relationship between board independence and earnings management of quoted consumer good companies in Nigeria (p>0.05); board financial expertise did not significantly influence earnings management of quoted consumer good companies in Nigeria (p>0.05) and there was a significant relationship between audit committee independence and earnings management of quoted consumer good companies in Nigeria (p<0.05). The findings of this study will assist management to understand the functions of corporate governance towards earning
management in yielding improvements in performance and profitability of the sampled companies.
Keywords: Audit committee independence, Board Financial Expertise, Board Independence, Board Meetings, Corporate Governance, Earnings Management and Institutional Ownership,