Board Diversity and Earnings  Management in Publicly Listed Oil  and Gas Firms in Nigeria

Mohammed   Ibrahim; Mohammed Abubakar  Hamza

doi:10.32350/aar.22.03

Mohammed Ibrahim Department of Accounting, Air Force Institute of Technology, Kaduna, Nigeria http://orcid.org/0000-0002-3999-3981
Mohammed Abubakar Hamza Bursary Department, Gombe State College of Education and Legal Studies Nafada, Gombe-Nigeria.

DOI: https://doi.org/10.32350/aar.22.03

Keywords: Board Diversity, Female Director, Foreign Director and Earning Management, Oil and Gas Companies

Abstract

Abstract Views: 55

This study looked at how board diversity affected Nigerian listed oil and gas companies' management of earnings. Female and international directors served as proxies for the study's independent variable (board diversity), while the dependent variable (earnings management) was represented by the discretionary accruals of Nigerian listed oil and gas businesses. Eleven (11) listed Nigerian oil and gas businesses that had consistently produced audited yearly financial reports from 2009 to 2019 were employed to accomplish the study's goals. Regression models with fixed and random effects were utilized in the investigation. The outcome showed that the management of earnings of listed oil and gas firms in Nigeria is negatively and significantly impacted by female directors and international directors. According to the findings, the study suggests that Nigerian listed businesses should give a gender quota for female directors.

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