This study examines the impact of earnings management on the financial performance of listed depo... more This study examines the impact of earnings management on the financial performance of listed deposit money banks in Nigeria. Data was extracted from the annual report and accounts of 5 sampled banks for the period 2011-2015. Loan loss provision was used as a proxy for earnings management while return on assets (ROA) was used as proxy for banks performance. The study employed linear regression of pooled ordinary lease square for data analysis. Findings from the study revealed that earnings management exist in the Nigerian Money Deposit Banks. However, the study could not establish any statistical significant impact of earnings management on ROA. It is therefore, recommended that even though the relationship between the variables are not significant, proper and adequate measures should be put in place for the evaluation, examination and scrutinization of financial statement of DMBs.
GLOBAL JOURNAL OF APPLIED, MANAGEMENT AND SOCIAL SCIENCES, 2015
The study assesse d the effect of corporate taxation on dividend policy of listed consumer goods ... more The study assesse d the effect of corporate taxation on dividend policy of listed consumer goods companies in Nigeria over the periods 2009 to 2013. Data for the study was collected from the annual reports and accounts of the companies. A panel data methodology was employed specifically using pooled OLS, fixed effect and random effect regression methods in analyzing the data. The paper demonstrate d that corporate taxation and board structure have no effect on dividend policy of firms. The results also imply that performance of companies is an important determinant of dividend policy. The study recommend ed that companies should pay more attention to other determinants of dividend like liquidity and not to concentrate on taxes since taxes have no effect on dividend policy. Also companies should devise other means of generating funds by expansion and diversification in order to boost their earnings.
This paper assesses the effect of company income tax on the financial performance of listed consu... more This paper assesses the effect of company income tax on the financial performance of listed consumer goods companies in Nigeria from 2006-2016. Data for the study was collected from the annual reports and accounts of the companies and regression analysis was used as a technique for data analysis. The study finds that there is an insignificant negative relationship between corporate tax and financial performance using return on assets as a measure. Age and risk however exhibits a positive but not significant relationship with ROA. Size on the other hand shows a positive and significant relationship with performance confirming prior expectations. The study recommends that to improve the financial performance of listed Nigerian consumer goods, services of tax experts are needed to engage in legal tax planning like transfer pricing or structuring intra-company debt in order to reduce the net tax payment. By doing so, the net income after tax will increase which in turn increases financi...
This study examines the impact of earnings management on the financial performance of listed depo... more This study examines the impact of earnings management on the financial performance of listed deposit money banks in Nigeria. Data was extracted from the annual report and accounts of 5 sampled banks for the period 2011-2015. Loan loss provision was used as a proxy for earnings management while return on assets (ROA) was used as proxy for banks performance. The study employed linear regression of pooled ordinary lease square for data analysis. Findings from the study revealed that earnings management exist in the Nigerian Money Deposit Banks. However, the study could not establish any statistical significant impact of earnings management on ROA. It is therefore, recommended that even though the relationship between the variables are not significant, proper and adequate measures should be put in place for the evaluation, examination and scrutinization of financial statement of DMBs.
GLOBAL JOURNAL OF APPLIED, MANAGEMENT AND SOCIAL SCIENCES, 2015
The study assesse d the effect of corporate taxation on dividend policy of listed consumer goods ... more The study assesse d the effect of corporate taxation on dividend policy of listed consumer goods companies in Nigeria over the periods 2009 to 2013. Data for the study was collected from the annual reports and accounts of the companies. A panel data methodology was employed specifically using pooled OLS, fixed effect and random effect regression methods in analyzing the data. The paper demonstrate d that corporate taxation and board structure have no effect on dividend policy of firms. The results also imply that performance of companies is an important determinant of dividend policy. The study recommend ed that companies should pay more attention to other determinants of dividend like liquidity and not to concentrate on taxes since taxes have no effect on dividend policy. Also companies should devise other means of generating funds by expansion and diversification in order to boost their earnings.
This paper assesses the effect of company income tax on the financial performance of listed consu... more This paper assesses the effect of company income tax on the financial performance of listed consumer goods companies in Nigeria from 2006-2016. Data for the study was collected from the annual reports and accounts of the companies and regression analysis was used as a technique for data analysis. The study finds that there is an insignificant negative relationship between corporate tax and financial performance using return on assets as a measure. Age and risk however exhibits a positive but not significant relationship with ROA. Size on the other hand shows a positive and significant relationship with performance confirming prior expectations. The study recommends that to improve the financial performance of listed Nigerian consumer goods, services of tax experts are needed to engage in legal tax planning like transfer pricing or structuring intra-company debt in order to reduce the net tax payment. By doing so, the net income after tax will increase which in turn increases financi...
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