Corporate Governance Mechanisms and Earnings Management in Listed Commercial Banks

P. O. Okon; Z. A. Kuta

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Lapai Journal of Management Sciences

Corporate Governance Mechanisms and Earnings Management in Listed Commercial Banks

Authors: P. O. Okon, Z. A. Kuta

Vol. 7 | No. 2 | pp. 130-146 | Published: 2021-09-22

Abstract

This paper investigates how board composition, audit committee independence, and institutional shareholding influence discretionary loan loss provisions and financial reporting quality among Nigerian commercial banks.

Keywords: Corporate Governance, Earnings Management, Commercial Banks, Financial Reporting, Audit Committee

How to Cite (APA)

P. O. Okon, Z. A. Kuta (2021). Corporate Governance Mechanisms and Earnings Management in Listed Commercial Banks. Lapai Journal of Management Sciences, 7(2), 130-146.