{"id":"https://openalex.org/W7216802401","doi":null,"title":"EMPIRICAL ANALYSIS OF CEO ATTRIBUTES AND EARNINGS MANAGEMENT PRACTICES IN NIGERIA","display_name":"EMPIRICAL ANALYSIS OF CEO ATTRIBUTES AND EARNINGS MANAGEMENT PRACTICES IN NIGERIA","publication_year":2023,"publication_date":"2023-12-31","ids":{"openalex":"https://openalex.org/W7216802401"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.harvardpublications.com:article/94","doi":null,"is_oa":true,"landing_page_url":"https://harvardpublications.com/hijbems/article/view/94","pdf_url":"https://harvardpublications.com/hijbems/article/download/94/95","source":{"id":"https://openalex.org/S5407044844","display_name":"International Journal of Business Economics and Management Science","issn_l":"3026-9350","issn":["3026-9350","3027-1843"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3027-1843","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://harvardpublications.com/hijbems/article/download/94/95","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5154492622","display_name":"SAHEED AKANDE SHITTU","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405260554","display_name":"Federal Polytechnic Ayede","ror":"https://ror.org/03ye8kt44","country_code":"NG","type":"education","lineage":["https://openalex.org/I4405260554"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"SAHEED AKANDE SHITTU","raw_affiliation_strings":["Department of Accountancy, Federal Polytechnic Ayede, Ayede, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accountancy, Federal Polytechnic Ayede, Ayede, Nigeria","institution_ids":["https://openalex.org/I4405260554"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5155048457","display_name":"ADERONKE OLUWAFUNMILAYO ADEPOJU","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405260554","display_name":"Federal Polytechnic Ayede","ror":"https://ror.org/03ye8kt44","country_code":"NG","type":"education","lineage":["https://openalex.org/I4405260554"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"ADERONKE OLUWAFUNMILAYO ADEPOJU","raw_affiliation_strings":["Department of Accountancy, Federal Polytechnic Ayede, Ayede, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accountancy, Federal Polytechnic Ayede, Ayede, Nigeria","institution_ids":["https://openalex.org/I4405260554"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5154836948","display_name":"TAIWO OLAYEMI AFOLABI","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405260554","display_name":"Federal Polytechnic Ayede","ror":"https://ror.org/03ye8kt44","country_code":"NG","type":"education","lineage":["https://openalex.org/I4405260554"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"TAIWO OLAYEMI AFOLABI","raw_affiliation_strings":["Department of Accountancy, Federal Polytechnic Ayede, Ayede, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accountancy, Federal Polytechnic Ayede, Ayede, Nigeria","institution_ids":["https://openalex.org/I4405260554"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5094310684","display_name":"Olushola Rasheed Jimoh","orcid":"https://orcid.org/0009-0003-9533-2250","observed_orcids":["https://orcid.org/0009-0003-9533-2250"]},"institutions":[{"id":"https://openalex.org/I4210134659","display_name":"The Polytechnic Ibadan","ror":"https://ror.org/03hjbt093","country_code":"NG","type":"education","lineage":["https://openalex.org/I4210134659"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"OLUSHOLA RASHEED JIMOH","raw_affiliation_strings":["Department of Accountancy, The Polytechnic Ibadan, Ibadan, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accountancy, The Polytechnic Ibadan, Ibadan, Nigeria","institution_ids":["https://openalex.org/I4210134659"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9984999895095825,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/ceo-characteristics","display_name":"CEO characteristics","score":0.953000009059906},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9980000257492065},{"id":"https://openalex.org/keywords/accrual-based-earnings-management","display_name":"accrual-based earnings management","score":0.949999988079071},{"id":"https://openalex.org/keywords/real-earnings-management","display_name":"real earnings management","score":0.9990000128746033},{"id":"https://openalex.org/keywords/ceo-financial-expertise","display_name":"CEO financial expertise","score":0.9729999899864197},{"id":"https://openalex.org/keywords/ceo-tenure","display_name":"CEO tenure","score":0.9980000257492065},{"id":"https://openalex.org/keywords/ceo-reputation","display_name":"CEO reputation","score":0.996999979019165},{"id":"https://openalex.org/keywords/ceo-experience","display_name":"CEO experience","score":0.972000002861023},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.6990000009536743},{"id":"https://openalex.org/keywords/nigerian-listed-firms","display_name":"Nigerian listed companies","score":0.5249999761581421}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.9620000123977661},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.8342999815940857},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7161999940872192},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6927000284194946},{"id":"https://openalex.org/C48798503","wikidata":"https://www.wikidata.org/wiki/Q877546","display_name":"Reputation","level":2,"score":0.659600019454956},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6399000287055969},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.628600001335144},{"id":"https://openalex.org/C2776218570","wikidata":"https://www.wikidata.org/wiki/Q5326947","display_name":"Earnings quality","level":4,"score":0.5932999849319458},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.5248000025749207},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.447299987077713},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.32749998569488525},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3001999855041504},{"id":"https://openalex.org/C190775180","wikidata":"https://www.wikidata.org/wiki/Q5326946","display_name":"Earnings response coefficient","level":3,"score":0.2994000017642975},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.27790001034736633},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.2770000100135803},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.2567000091075897}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.harvardpublications.com:article/94","doi":null,"is_oa":true,"landing_page_url":"https://harvardpublications.com/hijbems/article/view/94","pdf_url":"https://harvardpublications.com/hijbems/article/download/94/95","source":{"id":"https://openalex.org/S5407044844","display_name":"International Journal of Business Economics and Management Science","issn_l":"3026-9350","issn":["3026-9350","3027-1843"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3027-1843","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.harvardpublications.com:article/94","doi":null,"is_oa":true,"landing_page_url":"https://harvardpublications.com/hijbems/article/view/94","pdf_url":"https://harvardpublications.com/hijbems/article/download/94/95","source":{"id":"https://openalex.org/S5407044844","display_name":"International Journal of Business Economics and Management Science","issn_l":"3026-9350","issn":["3026-9350","3027-1843"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3027-1843","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.48510000109672546,"display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7216802401.pdf","grobid_xml":"https://content.openalex.org/works/W7216802401.grobid-xml"},"referenced_works_count":21,"referenced_works":["https://openalex.org/W2529718868","https://openalex.org/W2560077181","https://openalex.org/W2751990836","https://openalex.org/W2767611996","https://openalex.org/W2894837559","https://openalex.org/W2905297688","https://openalex.org/W2909213370","https://openalex.org/W2946876778","https://openalex.org/W2983595994","https://openalex.org/W2989403901","https://openalex.org/W3004215452","https://openalex.org/W3041879351","https://openalex.org/W3121275844","https://openalex.org/W3124738339","https://openalex.org/W3180830374","https://openalex.org/W4207052005","https://openalex.org/W4282919772","https://openalex.org/W4360991468","https://openalex.org/W4361296631","https://openalex.org/W4388556892","https://openalex.org/W4388569929"],"related_works":["https://openalex.org/W4291134648","https://openalex.org/W7203908265","https://openalex.org/W4410225113","https://openalex.org/W7172521993","https://openalex.org/W4361296631","https://openalex.org/W7218202484","https://openalex.org/W7082659562","https://openalex.org/W4403470989","https://openalex.org/W7113325559","https://openalex.org/W6980503873"],"abstract_inverted_index":{"The":[0,61,80],"study":[1,81,127],"examines":[2],"the":[3,45,54,101,104,123,142,174],"effect":[4],"of":[5,48,57,103,125,177],"CEO":[6,84,88,109,147],"attributes":[7,148,176],"on":[8],"Earnings":[9,22],"Eanagement":[10],"Practices":[11],"(EMP)":[12],"in":[13,77,97,138,155],"Nigeria.":[14],"EMP":[15],"was":[16],"proxied":[17],"by":[18,30,146],"accrual":[19,92,114],"and":[20,26,32,87,93,111,135,153,173],"Real":[21],"Management":[23],"(REM).":[24],"Accrual":[25],"REM":[27],"were":[28,51],"measured":[29],"Larcker":[31],"Richardson":[33],"(2004)":[34],"as":[35,37],"well":[36],"Roychowdhury's":[38],"(2006)":[39],"models,":[40],"respectively.":[41],"Data":[42],"gathered":[43],"from":[44,71],"financial":[46,85,105],"statements":[47],"chosen":[49],"firms":[50],"analyzed":[52],"using":[53],"Generalized":[55],"Method":[56],"Moments":[58],"(GMM)":[59],"estimator.":[60],"sample":[62],"comprises":[63],"76":[64],"listed":[65],"non-financial":[66],"companies":[67,163],"for":[68,130],"eleven":[69],"years":[70],"2011":[72],"to":[73,99,164,179],"2021,":[74],"which":[75],"results":[76],"836":[78],"observations.":[79],"revealed":[82],"that":[83],"expertise":[86],"tenure":[89],"mitigate":[90],"both":[91],"real":[94,119],"earnings":[95,115,120,157],"manipulation":[96,158],"order":[98],"improve":[100],"quality":[102],"statement.":[106],"More":[107],"so,":[108],"reputation":[110],"experience":[112,178],"influence":[113],"management":[116],"while":[117],"curbing":[118],"management.":[121],"Furthermore,":[122],"findings":[124],"our":[126],"have":[128],"implications":[129],"regulators,":[131],"shareholders,":[132],"potential":[133],"managers,":[134],"researchers.":[136],"Regulators":[137],"Nigeria":[139],"may":[140],"consider":[141],"significant":[143],"roles":[144],"played":[145],"(financial":[149],"expertise,":[150],"tenure,":[151],"reputation,":[152,172],"experience)":[154],"reducing":[156],"and,":[159],"hence,":[160],"should":[161],"encourage":[162],"appoint":[165],"CEOs":[166],"with":[167],"relevant":[168],"skills,":[169],"a":[170],"good":[171],"stated":[175],"properly":[180],"manage":[181],"their":[182],"businesses.":[183]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2026-10-03T00:00:00"}
