CAPITAL STRUCTURE AND REAL EARNINGS MANAGEMENT OF NIGERIAN LISTED DEPOSIT MONEY BANKS

2025-07-10T11:56:09+00:00

This study examined how a firm's capital structure (CS) affects real earnings management (REM) procedures by examining a sample of twelve (12) Nigerian listed Deposit Money Banks. 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.

ASSESSMENT OF THE IMPLEMENTATION OF IPSAS-ACCRUAL BASIS OF ACCOUNTING ON PUBLIC SECTOR FINANCIAL REPORTING QUALITY: EVIDENCE FROM LGAs IN KOGI STATE, NIGERIA

2025-08-11T10:14:31+00:00

Governments need to prepare and publish high quality and transparent financial statements that are reliable and internationally recognized by using the IPSASs or equivalent standards. This is a key feature of democratic responsibility, accountability and reliability towards the public. This paper examines the implication of IPSAs accrual basis of accounting on Public Sector financial reporting quality, evidence from local Government Areas in Kogi State. The study adopted survey research design. The population of the study is 350 staff of the entire twenty-one LGA_Sin Kogi State; while a sample size of 210 using stratified sampling was adopted. 10 questionnaires each were distributed randomly to the staff in the account department and audit unit of the 21 LGA_S in Kogi State, but only 192 Questionnaires were returned, both descriptive (frequencies and percentages) and inferential (multiple regression) statistics were used for the analysis of the data collected with the aid of SPSS 23. The result shows that accrual basis assets reporting exhibited positive and significant effect on government financial reporting quality with p value (0.00) and a coefficient of 0.346; accrual basis liability reporting exhibited positive and significant effect on government financial reporting quality with p value (0.005) and a coefficient of 0.247. The study recommends that implementation of IPSAs increases the level of financial reporting quality, government should provide enabling environment, facilities and enforce implementation of all relevant IPSAs for quality financial reporting; institute monitoring mechanism for adherence.

Global Journal of Accounting

CAPITAL STRUCTURE AND REAL EARNINGS MANAGEMENT OF NIGERIAN LISTED DEPOSIT MONEY BANKS

ASSESSMENT OF THE IMPLEMENTATION OF IPSAS-ACCRUAL BASIS OF ACCOUNTING ON PUBLIC SECTOR FINANCIAL REPORTING QUALITY: EVIDENCE FROM LGAs IN KOGI STATE, NIGERIA