IDEAS home Printed from https://ideas.repec.org/a/edt/aucjcm/v8y2022i1p75-83.html
   My bibliography  Save this article

Earnings Management And Financial Performance Of Quoted Deposit Money Banks In Nigeria

Author

Listed:
  • Agbata, Amaka Elizabeth

    (Nnamdi Azikiwe University, Awka, Nigeria)

  • Oranu, Chidimma Obioma

    (Nnamdi Azikiwe University, Awka, Nigeria)

  • Ndum, Ngozi Blessing

    (Nnamdi Azikiwe University, Awka, Nigeria)

  • Eze, Maria Nwankwoeke

    (Nnamdi Azikiwe University, Awka, Nigeria)

Abstract

This study empirically investigated Earnings Management (EM) and Financial Performance of the Nigerian Deposit Money Banks (DMBs). Population comprised DMBs quoted on the Nigerian Exchange Group. Data that spanned from 2012 – 2018 were gathered from the selected quoted DMBs in Nigeria. The simple linear regression method was used in analyzing data. The research findings disclosed significant effect of EM on DMBs' financial measures - Earnings Before Interest, Tax, Depreciation and Amortization; Dividend Pay Out Ratio; and Net Profit Margin. The study concluded that earnings management exists in DMBs and it has significant negative and positive effects on their financial performance.

Suggested Citation

  • Agbata, Amaka Elizabeth & Oranu, Chidimma Obioma & Ndum, Ngozi Blessing & Eze, Maria Nwankwoeke, 2022. "Earnings Management And Financial Performance Of Quoted Deposit Money Banks In Nigeria," Annals of the University of Craiova for Journalism, Communication and Management, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 8(1), pages 75-83, December.
    • Handle: RePEc:edt:aucjcm:v:8:y:2022:i:1:p:75-83
    as

    Download full text from publisher

    File URL: https://www.aucjc.ro/wp-content/uploads/2022/12/aucjcm-8-75-83.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Earnings Management; Financial Performance; Deposit Money Banks; Nigeria;
    All these keywords.

    JEL classification:

    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:edt:aucjcm:v:8:y:2022:i:1:p:75-83. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan Valeriu Voinea (email available below). General contact details of provider: http://cis01.central.ucv.ro/litere/cadr_juridic/departament_comunicare_jurnalism_stiinte_ale_educatiei/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.