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Accounting — 2025, Undergraduate
This study investigated the effect of earnings management on the reliability of financial statements in Nigeria. A mixed-methods approach combining questionnaire administration with analysis of published financial reports was adopted. Data were analysed using descriptive statistics and correlation analysis. The findings revealed that earnings smoothing and discretionary accruals, often driven by bonus targets and market pressures, undermined the reliability and predictive value of reported earnings. The study observed that strong audit committees and independent external audits reduced the prevalence of aggressive reporting. It recommends stricter oversight, transparent disclosure of estimates, and enhancement of auditor independence.
For reference and learning only. Do not submit this work as your own.
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