Research Article Open Access

Disclosure Quality and Earnings Management of Selected Nigerian Banks

Abstract

The objective of this study is to examine the relationship between Disclosure Quality and Earnings management in Nigerian banks. The study employed a cross-sectional research design comprising 11 banks for the period of 6 years (i.e. 2009-2014). The annual report was used to collect the data. The modified Jones model was used to measure discretionary accrual which is a proxy for earnings management while a disclosure index was used to capture the quality of disclosure. Ordinary Least Square Regression technique was used to analyse the data. Findings from this study provide support for the legitimacy theory as disclosure quality was found to be negatively related to Earnings Management.

Uwalomwa Uwuigbe, Omoike Osereme Amiolemen, Olubukola Ranti Uwuigbe, Osariemen Asiriuwa, Jimoh Jafaru

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