Effect of upper echelons’ demographic characteristics on earnings management in troubled non-listed companies in Nigeria

Research has shown that companies in a financial crisis are usually successful in hiding their poor performance through aggressive earnings management at the detriment of stakeholders like investors and loan providers. The wave of current bank loan defaulters rocking the Nigerian banking system affo...

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Bibliographic Details
Main Authors: Taofiki Akinwumi Taleatu, Dorcas Titilayo Adetula, Francis Odianonsen Iyoha
Format: Article
Language:English
Published: Taylor & Francis Group 2020-01-01
Series:Cogent Arts & Humanities
Subjects:
Online Access:http://dx.doi.org/10.1080/23311983.2020.1780839