|
Advanced search
Previous page
|
Title
Ownerships Structures and Accounting Conservatism among Nigeria Listed Firms. |
Full text
http://eprints.covenantuniversity.edu.ng/15487/1/Asiriuwa_2019_IOP_Conf._Ser.__Earth_Environ..pdf |
Date
2019 |
Author(s)
Asiriuwa, Osariemen; Akperi, R. T.; Uwuigbe, O. R.; Uwuigbe, U.; Nassar, Lanre.; Ilogho, Simon Osiregbemhe; Eriabie, Sylvester O. |
Abstract
The article aims to examine the effect of ownership structure on accounting conservatism among Nigeria listed firms. Correlational research design was employed in this study and the sample size comprises of all 15 firms from the banking sector listed on the Nigerian Stock Exchange (NSE) for the years 2013 ' 2017. The study employed the panel regression technique to estimate the coefficients of the variables in the model specified. The study finds that there is a positive and insignificant relationship between managerial ownership and accounting conservatism; a positive but an insignificant relationship was observed between institutional ownership and accounting conservatism. However, foreign ownership revealed a negative but not significant relationship with accounting conservatism. We recommend that financial statements to include more detailed analysis of the structure of their ownership and shareholding to provide more information for decision making for users of the accounting information such as researchers and potential investors. Also, Regulatory bodies should ensure all companies comply with the concept of conservatism by imposing strict penalty on erring companies. |
Subject(s)
HF5601 Accounting |
Language
en |
Relation
http://eprints.covenantuniversity.edu.ng/15487/ |
Type of publication
Conference or Workshop Item; PeerReviewed |
Format
application/pdf |
Identifier
Asiriuwa, Osariemen and Akperi, R. T. and Uwuigbe, O. R. and Uwuigbe, U. and Nassar, Lanre. and Ilogho, Simon Osiregbemhe and Eriabie, Sylvester O. (2019) Ownerships Structures and Accounting Conservatism among Nigeria Listed Firms. In: International Conference on Energy and Sustainable Environment, 2019, Online. |
Repository
Nigeria - Covenant University
|
Added to C-A: 2021-11-18;10:06:31 |
© Connecting-Africa 2004-2024 | Last update: Friday, March 8, 2024 |
Webmaster
|