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ABSTRACT
Earnings management is a dominant issue with public listed firms, especially for emerging economies including Nigeria. Therefore this study seeks to look at the impact of corporate governance on earnings management in Nigeria public listed firms.
In the study discretionary accurals was used to proxy earnings management while Board composition, CEO Duality, Audit committee and ownership struxture6was used to proxy corporate governance. A sample of 20 manufacturing companies was selected for the study, using the purposive sampling method. The study spanned from the year 2016-2021. Data was sourced from the annual report and accounts of sampled firms as well as the NGX report. The data was analyzed using the panel multiple regression to determine the relationship between the variables.
The study found out that board composition, CEO duality, audit committee and ownership structure had a significant negative impact on earnings management. This means that corporate governance has the ability to mitigate earnings management. Hence the study concludes that government policy makers should not be tired of strengthen corporate governance mechanisms in Nigeria listed firms and they should punish firms that do not comply with the corporate governance codes.
