T. Ohidoa

This study investigated the factors that influence earnings management decisions in firms quoted on the Nigeria exchange group; while the study specifically examined the extent to which director’s shareholdings can positively determine earnings management; examine if share prices have significant effect on earnings management; determine if the adoption of IFRS has significantly influenced the level of earnings management; evaluate the extent to which political co nnections can influence earnings management decision; and determine the effect of tax aggressiveness on management decision to swap real activity earnings manipulation for accrual manipulations. The quantitative method of data analysis was adopted in the study. The population of this study comprised all companies quoted in the non-financial sector of the Nigerian Exchange Group as at 2024. Descriptive and inferential data analysis methods were adopted to present and analyze data. A significant relationship exists between tax aggressiveness and discretionary accrual management, and a non-significant relationship exists between tax aggressiveness and real activity earnings management in the non-financial firms quoted on the Nigerian Stock Exchange; and also, a non-significant and positive relationship exists between directors’ shareholdings and discretionary accrual manipulations, and a significant and negative relationship exists between directors’ shareholdings and real activity earnings management. Therefore, the study recommends that, corporate regulators in Nigeria should always watch out for high possibility of real activity earnings management in tax avoidance companies

This study examined auditor independence and earnings management. A total number of 39 commercial and insurance companies of Nigeria Exchange Group out of which four insurance companies had incomplete data which restricted our research to 35 companies. About 175 firms were observed from 2020-2024. Jaque-berra test probability value was used on our broad objective out of 4 specific objectives. Our dependent variable was based on modified discretionary accrual model used as earnings management of firms which is the error term and our independent variables were collapsed into 4 which are audit fees, audit tenure, non-audit fees, and audit firms rotation as auditor independence. We used the panel least square regression technique with other statistical tests which are descriptive, correlation analyses to investigate the variables. The study found that audit fee has a positive and significant relationship with earnings management, audit tenure and non-audit fee have no significance but are positively related to earnings management while audit firm rotation is negatively insignificant with earnings management.