Related Party Transactions, Off Balance Sheet Items and Earnings Quality of Listed Deposit Money Banks in Nigeria
This paper examines the impact of related party transactions, off balance sheet items on earnings quality of listed deposit money banks in Nigeria over the period of 4 years (2011 to 2014). Data were collected from annual reports of the sampled banks. Descriptive statistics and correlation analysis...
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Format: | Article |
Language: | English |
Published: |
Universiti Utara Malaysia Press
2018
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Online Access: | https://repo.uum.edu.my/id/eprint/29484/1/MMJ%2022%202018%2019-34.pdf https://doi.org/10.32890/mmj.22.2018.9669 |