https://gja.unilag.edu.ng/issue/feed 2025-07-10T11:56:09+00:00 Collins S. Oboh coboh@unilag.edu.ng Open Journal Systems <p>The Global Journal of Accounting (GJA) is a peer- review journal dedicated to publishing original and high-quality articles based on diverse methodological and theoretical approaches that address topical issues in accounting with implications for theory and practice, and curriculum development in accounting education. The journal welcomes high quality manuscripts that are analytical, empirical or theoretical in approach.</p> https://gja.unilag.edu.ng/article/view/2652 2025-07-10T11:56:09+00:00 Kate Theophilus AJIDE kateajide@gmail.com Idris Kayode MUHAMMED idrisayodemuhammed@gmail.com Ganiyu ABDULYAKEEN ganiyuabdulyakeen@gmail.com Nicholas Bola AUDU bolaaudunicholas@gmail.com

<p><em>This study examined how a firm's capital structure (CS) affects real earnings management (REM) procedures by examining a sample of twelve (12) </em><em>Nigerian listed Deposit Money Banks</em><em>. The abnormal discretionary expenses model was used to measure REM, and the total debt ratio (TDR), short-term debt ratio (STDR), and long-term debt ratio (LTDR) were used to proxy CS, all scaled by the firm's total equity. The data were analyzed using static panel regression with fixed and random effects. Panel regression results showed that whereas STDR had an adverse effect on the dependent variable (REM), TDR and LTDR had a favorable effect on the REM practices across the investigated banks. Hence, it is recommended that authorities ought to keep an eye on Nigerian banks' debt-term arrangements in an effort to reduce the prevalence of REM techniques in these institutions. Nigerian Deposit Money Banks are also to streamline the constraints that may compel them to participate in REM practices and are also urged to reach advantageous terms for their eternal debt or to give priority to short-term debt over long-term debt.</em></p>

2025-07-09T14:01:35+00:00 Copyright (c) 2025 Global Journal of Accounting