Effect of Corporate Disclosure on Earnings Management of Listed Conglomerates Firms Nigeria

Abstract

The aim of this study is to examine the influence of corporate disclosure on earnings management of listed Conglomerates in Nigeria. The secondary sources of data were employed while the panel data collected was analysed using multiple regression model. The findings revealed that the explanatory variables have significant impact on earnings management of listed Conglomerates in Nigeria. The study recommends that the Conglomerates may increase their leverage levels, which apart from enjoying the benefits of debt financing such as tax shield, provides an incentive to corporate disclosure quality, among others.