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    Corporate governance, firm characteristics and earnings management of companies listed at Nairobi Securities Exchange

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    Date
    2020-11
    Author
    Nyatichi, V
    Iraya, C.
    Mwangi, M.
    Njihia, J.
    Type
    Article
    Language
    en_US
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    Abstract
    The relationship between corporate governance and earnings management may not be direct due to the varying characteristics of firms. The objective of the research was to establish the moderating influence of firm characteristics ( size, leverage and profitability) on the relationship between corporate governance and earnings management of companies listed at the Nairobi Securities Exchange. This study utilized hypotheses as a means of testing the objective and a sample of 56 companies for the period 2008 to 2017 was selected. Panel data methodology was adopted and correlational descriptive research design. The sample entailed 517 firm year observations. The findings revealed that firm profitability and firm size moderates the relationship between corporate governance and earnings management while leverage has no significant effect on the relationship. The findings contribute to the debate of corporate governance effectiveness as it is evident that despite the board of directors composition, size of firm and its profitability influences the managers engagement in earnings management practices.
    URI
    http://uonjournals.uonbi.ac.ke/ojs/index.php/DBAAMR/article/view/609/614
    http://erepository.uonbi.ac.ke/handle/11295/154440
    Citation
    Nyatichi, V., Iraya, C., Mwangi, M., & Njihia, J. (2020). CORPORATE GOVERNANCE, FIRM CHARACTERISTICS AND EARNINGS MANAGEMENT OF COMPANIES LISTED AT NAIROBI SECURITIES EXCHANGE. DBA Africa Management Review, 10(4), 54-70.
    Publisher
    DBA Africal Management Reviw
    Subject
    Corporate governance, firm size, leverage, profitability , earnings management
    Collections
    • Faculty of Arts & Social Sciences (FoA&SS / FoL / FBM) [6704]

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