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ABSTRACT
This study evaluated the impact of earnings management on financial performance of companies in the manufacturing sector of Nigeriafrom 2018 to 2022.
The study was carried out by extracting data from the annual reports for the period on which the descriptive statistics test, correlation analysis and the panel regression analysis were used. Earnings management was represented by accruals, firm size, and market to book value, and three research hypotheses were formulated from each of the variables.
The result of the findings revealed that accruals and market to book value had a positive and significant relationship with financial performance, while firm size had an insignificant relationship with financial performance in the selected entities. The study recommends that corporate governance and regulatory bodies should strengthen monitoring for transparent and accountable financial reporting, discouraging excessive earnings management, and managers in manufacturing should focus on operational efficiency, technology, and resource management rather than relying on firm size for profitability.
