尼日利亚工业品制造上市公司的公司年龄、公司规模和收益管理:董事会成员政治关系的调节作用

Gbenga David Owoseni, Temitayo Yomi Adesuyi
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引用次数: 0

摘要

1Department of Accounting, Afe Babalola University, Ado Ekiti, Ekiti State, Nigeria 2Department of Business Administration, Adekunle Ajasin University Akungba Akoko, Nigeria Email:1temitayoay@pg.abuad.edu.ng, 2gbengaowoseni@gmail.com ABSTRACT 该研究分析了公司年龄、公司规模和董事会成员的政治关系对尼日利亚上市工业品制造公司收入管理的影响。研究的具体目标包括评估公司年龄、公司规模的影响,以及评估董事会成员的政治关系对尼日利亚上市工业品制造公司收益管理的调节作用。研究使用了 130 个公司年度数据,涉及十三(13)家工业产品制造上市公司,时间跨度为 2012-2021 年。数据来源于尼日利亚交易所集团提供的公司年度审计报告和账目。研究使用了 E-Views 8.0 统计软件包,并使用面板回归技术对数据进行分析,在此之前进行了诊断测试,如正态性测试、面板单位根测试、多重共线性测试、冗余固定效应测试、豪斯曼测试、异方差测试、序列相关性测试,以选择最合适的模型,并在模型中使用了固定效应模型。研究结果表明,公司年龄和公司规模并不影响收益管理。研究还发现,董事会成员的政治关系对公司年龄和公司规模对收益管理的影响的调节作用不明显。该研究建议加强对内部控制机制的关注,以帮助遏制激进的公司盈利操纵行为,减少政治联系的影响,提高财务报告质量,尤其是在尼日利亚。关键词公司特征、政治联系、应计项目、实际收益管理。期刊参考文献格式:Adesuyi, T. Y. & Owoseni, G. D. (2024):尼日利亚工业品制造上市公司的公司年龄、公司规模与收益管理:董事会成员政治关系的调节作用》。人文、管理、艺术、教育与社会科学期刊》。Vol.1, Pp 49-72. www.isteams.net/humanitiesjournal. dx.doi.org/10.22624/AIMS/HUMANITIES/V12N1P4
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Company Age, Company Size and Earnings Management in Listed Industrial Goods Manufacturing Companies in Nigeria: A Moderating Role of Political Connection of Board Members
1Department of Accounting, Afe Babalola University, Ado Ekiti, Ekiti State, Nigeria 2Department of Business Administration, Adekunle Ajasin University Akungba Akoko, Nigeria Emails: 1temitayoay@pg.abuad.edu.ng, 2gbengaowoseni@gmail.com ABSTRACT The study analysed the effect of company age, company size and political connections of Board members on earning management of quoted industrial goods manufacturing companies in Nigeria. The specific objectives of the study include assessing the effect of company age, company size and evaluating the moderating effect of political connections of board members on earnings management of quoted industrial goods manufacturing companies in Nigeria. The study used 130 firm-year data involving thirteen (13) quoted industrial goods manufacturing companies purposely selected over the period of 2012-2021. The data were sourced from the annual audited reports and accounts of the companies obtained from the Nigerian Exchange Group. The study used E-Views 8.0 statistical package and used panel regression techniques to analyse the data after carrying out diagnostic tests such as normality test, Panel Unit Root Test, Multicollinearity Test, Redundant Fixed Effects Tests, Hausman test, Heteroskedasticity Test, Serial Correlation Test to select the most appropriate model and fixed effect model was used for the model. The findings revealed that company age and company size do not influence earnings management. Also, the study revealed that political connection of board members insignificantly moderated the effect of company age and company size on earnings management. The study recommended that increased attention be given to internal control mechanisms to help curtail aggressive corporate earnings manipulation, reduce the effect of political connection, and enhance the financial reporting quality, particularly in Nigeria. Keywords: Firm Characteristics, Political Connections, Accruals, Real Earnings Management. Journal Reference Format: Adesuyi, T. Y. & Owoseni, G. D. (2024): Company Age, Company Size and Earnings Management in Listed Industrial Goods Manufacturing Companies in Nigeria: A Moderating Role of Political Connection of Board Members. Humanities, Management, Arts, Education & the Social Sciences Journal. Vol. 12. No. 1, Pp 49-72. www.isteams.net/humanitiesjournal. dx.doi.org/10.22624/AIMS/HUMANITIES/V12N1P4
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