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Open access 2026

Earnings Management and Financial Statement Reporting Quality of Deposit Money Banks in Nigeria

This study examined the effect of earnings management on the financial statement reporting quality of deposit money banks (DMBs) in Nigeria using panel data spanning 1994 to 2024. Specifically, it investigated the influence of earnings management on six dimensions of financial statement reporting quality: value relevan...

Nzeagwu, Chinonyerem Emmanuel, PhD Steve, Teghtegh, Kuma Maurice · 0 citations

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