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IMPACT OF FIRM ATTRIBUTES ON EARNINGS QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
ABSTRACT
The need for financial statements that are free from all forms of manipulation cannot be over
emphasised. Stakeholders outside the company rely on information contained in the financial
statement to make vital economic decisions. Therefore, the quality of their decision also
depends on the quality of information contained in the financial statement they used for the
decision. The literature has long recognised that some variables at the firm‟s level are
important in explaining opportunistic behaviour of managers and reduce the quality of the
reported earnings. This study thus examines the impact of firm attributes on earnings quality
of DMBs in Nigeria. The study used data extracted from the financial statement of 14 listed
DMBs in Nigeria for the period of 2009 to 2015. The study also employed panel data
multiple regression technique. The chang et al. 2008 model of discretionary loan loss
provision was use as proxy of earnings quality, while firm attributes were proxied with firm
size, profitability, liquidity, leverage and ICT intensity. The result revealed that liquidity,
profitability and ICT intensity have significant positive impact on earnings quality while firm
size has significant negative impact on earnings quality. However, leverage was found to
exert an insignificant impact on earnings quality of DMBs in Nigeria. Hence, it is
recommended that large banks should create window services to enable them respond quickly
to profit making opportunities, the CBN should encourage banks to invest more in less risky
business venture with fixed interest charges. The NDIC should encourage banks to create
liquidity cushion in addition to CBN minimum liquidity requirement and shareholders should
insist on considerable amount of their annual investment in ICT.
TABLE OF CONTENT
Title page- – – – – – – – – i
Approval page – – – – – – – -ii
Dedication – – – – – – – – -iii
Acknowledgement – – – – – – – -iv
Abstract – – – – – – – – – -v
Table of content – – – – – – – -vi
CHAPTER ONE
INTRODUCTION – – – – – – – -1
1.0 Background of the study – – – – -1
1.1 Statement of the problem – – – – -5
1.2 Purpose of the study – – – – – -6
1.3 Significance of the study – – – – -8
1.4 Research questions – – – – – -9
1.5 Scope of the study – – – – – – -10
CHAPTER TWO
LITERATURE REVIEW – – – – – – -11
CHAPTER THREE
Research methodology – – – – – – -39
Design of study – – – – – – – -40
CHAPTER FOUR
Presentation, analysis and interpretation of data – -48
CHAPTER FIVE
Summary of findings – – – – – – -60
Conclusion – – – – – – – – -61
Recommendations – – – – – – – -62
Suggestions for further research – – – – -64
References – – – – – – – – -65
Appendix I – – – – — – – – -68
Questionnaire. – – – – – – – -69
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