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.
Highlights
ARTICLE INFODOI RELEASED ON RECEIVED ON ACCEPTED ON LICENSE JOURNAL ISSN PRINT ISSN ONLINE PUBLISHER FOUNDER
Trends in the accounting literature have shown that Enterprise Risk Management (ERM) in recent years has received global attention as a result of the financial crisis that engulfed most corporate institutions in the wake of 2008
This research empirically looked at Enterprise Risk Management impact on accounting quality of selected listed firms in the Nigerian financial sector
Summary
DOI RELEASED ON RECEIVED ON ACCEPTED ON LICENSE JOURNAL ISSN PRINT ISSN ONLINE PUBLISHER FOUNDER. Adedayo Erin Olayinka Uwalomwa Uwuigbe https://orcid.org/0000-0001-8769-3492 http://www.researcherid.com/rid/G-2903-2018. Eriabie Sylvester Olubukola Ranti Uwuigbe https://orcid.org/0000-0002-6566-1083 http://www.researcherid.com/rid/G-2929-2018. Adedayo Erin Olayinka, Uwalomwa Uwuigbe, Eriabie Sylvester, Olubukola Ranti Uwuigbe and Omoike Osereme Amiolemen (2019). Does enterprise risk management impact accounting quality? Investment Management and Financial Innovations, 16(4), 16-27. 1812-9358 LLC “Consulting Publishing Company “Business Perspectives” LLC “Consulting Publishing Company “Business Perspectives”
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