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Ownerships Structures and Accounting Conservatism among Nigeria Listed Firms.

Asiriuwa, Osariemen and Akperi, R. T. and Uwuigbe, O. R. and Uwuigbe, U. and Nassar, Lanre. and Ilogho, Simon Osiregbemhe and Eriabie, Sylvester O. (2019) Ownerships Structures and Accounting Conservatism among Nigeria Listed Firms. In: International Conference on Energy and Sustainable Environment, 2019, Online.

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The article aims to examine the effect of ownership structure on accounting conservatism among Nigeria listed firms. Correlational research design was employed in this study and the sample size comprises of all 15 firms from the banking sector listed on the Nigerian Stock Exchange (NSE) for the years 2013 – 2017. The study employed the panel regression technique to estimate the coefficients of the variables in the model specified. The study finds that there is a positive and insignificant relationship between managerial ownership and accounting conservatism; a positive but an insignificant relationship was observed between institutional ownership and accounting conservatism. However, foreign ownership revealed a negative but not significant relationship with accounting conservatism. We recommend that financial statements to include more detailed analysis of the structure of their ownership and shareholding to provide more information for decision making for users of the accounting information such as researchers and potential investors. Also, Regulatory bodies should ensure all companies comply with the concept of conservatism by imposing strict penalty on erring companies.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Accounting Conservatism, Ownership Structure, Nigeria
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mrs Patricia Nwokealisi
Date Deposited: 17 Nov 2021 10:43
Last Modified: 17 Nov 2021 10:43

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