Does enterprise risk management impact accounting quality? Evidence from the Nigerian financial institutions

Olayinka, Adedayo Erin and Uwuigbe, U. and Eriabie, Sylvester O. and Uwuigbe, O. R. and OMOIKE, OSEREME AMIOLEMEN (2019) Does enterprise risk management impact accounting quality? Evidence from the Nigerian financial institutions. Investment Management and Financial Innovations, 16 (4). p. 16. ISSN 1812-9358

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Abstract

This research empirically looked at Enterprise Risk Management impact on accounting quality of selected listed firms in the Nigerian financial sector. The study engaged the use of content analysis of the selected listed firms’ annual financial reports and corporate websites in determining the ERM disclosure index and its impact on accounting quality for a period of five years (pre-ERM period) (2007–2011) and another five years period (post-ERM period) (2013–2017). In attaining the proposed objectives, the study employed the panel Generalized Method of Moments estimator to test the hypotheses and find out the relationship between the variables. The study observed from the findings that there is no significant association between enterprise risk management and accounting quality during the pre-ERM period. This study adds to the body of knowledge in the area of corporate reporting, risk disclosure, risk management and accounting quality in emerging economies especially the Sub-Saharan African countries.

Item Type:	Article
Uncontrolled Keywords:	accounting quality, discretionary accruals, risk management, Nigerian financial sector
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	Mrs Patricia Nwokealisi
Date Deposited:	17 Nov 2021 10:18
Last Modified:	17 Nov 2021 10:18
URI:	http://eprints.covenantuniversity.edu.ng/id/eprint/15485

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