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IMPACT OF FIRM ATTRIBUTES ON EARNINGS QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

ABSTRACT

The need for financial statements that are free from all forms of manipulation cannot be over

emphasised. Stakeholders outside the company rely on information contained in the financial

statement to make vital economic decisions. Therefore, the quality of their decision also

depends on the quality of information contained in the financial statement they used for the

decision. The literature has long recognised that some variables at the firm‟s level are

important in explaining opportunistic behaviour of managers and reduce the quality of the

reported earnings. This study thus examines the impact of firm attributes on earnings quality

of DMBs in Nigeria. The study used data extracted from the financial statement of 14 listed

DMBs in Nigeria for the period of 2009 to 2015. The study also employed panel data

multiple regression technique. The chang et al. 2008 model of discretionary loan loss

provision was use as proxy of earnings quality, while firm attributes were proxied with firm

size, profitability, liquidity, leverage and ICT intensity. The result revealed that liquidity,

profitability and ICT intensity have significant positive impact on earnings quality while firm

size has significant negative impact on earnings quality. However, leverage was found to

exert an insignificant impact on earnings quality of DMBs in Nigeria. Hence, it is

recommended that large banks should create window services to enable them respond quickly

to profit making opportunities, the CBN should encourage banks to invest more in less risky

business venture with fixed interest charges. The NDIC should encourage banks to create

liquidity cushion in addition to CBN minimum liquidity requirement and shareholders should

insist on considerable amount of their annual investment in ICT.

TABLE OF CONTENT

Title page- – – – – – – – – i

Approval page – – – – – – – -ii

Dedication – – – – – – – – -iii

Acknowledgement – – – – – – – -iv

Abstract – – – – – – – – – -v

Table of content – – – – – – – -vi

CHAPTER ONE

INTRODUCTION – – – – – – – -1

1.0 Background of the study – – – – -1

1.1 Statement of the problem – – – – -5

1.2 Purpose of the study – – – – – -6

1.3 Significance of the study – – – – -8

1.4 Research questions – – – – – -9

1.5 Scope of the study – – – – – – -10

CHAPTER TWO

LITERATURE REVIEW – – – – – – -11

CHAPTER THREE

Research methodology – – – – – – -39

Design of study – – – – – – – -40

CHAPTER FOUR

Presentation, analysis and interpretation of data – -48

CHAPTER FIVE

Summary of findings – – – – – – -60

Conclusion – – – – – – – – -61

Recommendations – – – – – – – -62

Suggestions for further research – – – – -64

References – – – – – – – – -65

Appendix I – – – – — – – – -68

Questionnaire. – – – – – – – -69

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