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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.
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