olubukola uwuigbe - Academia.edu (original) (raw)
Papers by olubukola uwuigbe
A critical review of the Nigerian banking system over the years shows that one of the problems co... more A critical review of the Nigerian banking system over the years shows that one of the problems confronting the sector has been that of poor corporate governance. In an attempt to investigate the level of corporate governance and its effect on financial performance of commercial bank in Nigeria, the study made use of a range of data relating to governance issues from the annual reports of the sampled banks between 2006 and 2008. This represents the post consolidation period. The Pearson correlation and the regression analysis methods were used to measure the degree of association and to estimate causal relationship between variables under consideration. The study therefore concludes that all the banks present a statement of their corporate governance practices. However, the extensiveness of the disclosure varies between banks. It was also revealed that corporate performance of Nigerian banks is significantly influenced by corporate governance disclosure
This study examines the effects of family ownership, audit composition on the performance of sele... more This study examines the effects of family ownership, audit composition on the performance of selected listed companies in Nigeria. Data for this research were majorly collected from secondary sources being the annual reports from years 2005 to 2008, of 10 listed companies selected randomly. The effects of these corporate governance mechanisms were tested on Return on equity which was used as performance measure. Using the regression analysis and the Pearson Correlation, the study observed that a positive relationship exists between family controlled firms, directors on audit committee and Board size while a negative effect was recorded between board composition and the dependent variable. The study therefore concludes that family controlled firms perform better than those not controlled by family
This paper examined the impact of International Financial Reporting Standard (IFRS) adoption on t... more This paper examined the impact of International Financial Reporting Standard (IFRS) adoption on the value relevance of accounting information in Nigeria. In achieving the objectives of this research, the fact book and the annual reports for the period 2010-2013 were used. Also, using the judgmental sampling technic a total of 10 companies were selected from a population of 26 listed companies in the consumer goods industry listed on the floor of the Nigerian Stock Exchange (NSE), The Ohlson model was adopted to develop six models for the course of the paper. Using ordinary least square regression, the study found out that; earnings per share (EPS) and book value of equity per share are accounting variables that jointly explains share price. The study observed that with the introduction and adoption of IFRS, there has been is an improvement in the value relevance of accounting information. The study also observed that EPS exhibits a stronger explanatory power both in pre and post IFR...
The objective of this study is to examine the relationship between Disclosure Quality and Earning... more The objective of this study is to examine the relationship between Disclosure Quality and Earnings management in Nigerian banks. The study employed a cross-sectional research design comprising 11 banks for the period of 6 years (i.e. 2009-2014). The annual report was used to collect the data. The modified Jones model was used to measure discretionary accrual which is a proxy for earnings management while a disclosure index was used to capture the quality of disclosure. Ordinary Least Square Regression technique was used to analyse the data. Findings from this study provide support for the legitimacy theory as disclosure quality was found to be negatively related to Earnings Management.
This study examined dividend policy and share price valuation in the Nigerian banks. The study wh... more This study examined dividend policy and share price valuation in the Nigerian banks. The study which covered a ten-year period made use of secondary data sourced from published financial statements of four major banks in Nigeria, namely; Access Bank, First Bank, United Bank for Africa and Guarantee Trust Bank. The study employed the Ordinary Least Square (OLS) regression model in the analyzing the data obtained. Findings from the study show that a significant positive relationship exist between earnings per share and market price. The study concluded that banks should put in place efficient and robust dividend policy and<br>leverage on the new e-dividend payment initiative for a better performance. An amendment should be carried<br>out on Company and Allied Matter Act (CAMA) 2004 as amended to compel any company with a total asset<br>value in excess of N10billion to be listed on the Nigerian capital market with a view to attracting more investors. <br>
This study examined dividend policy and share price valuation in the Nigerian banks. The study wh... more This study examined dividend policy and share price valuation in the Nigerian banks. The study which covered a ten-year period made use of secondary data sourced from published financial statements of four major banks in Nigeria, namely; Access Bank, First Bank, United Bank for Africa and Guarantee Trust Bank. The study employed the Ordinary Least Square (OLS) regression model in the analyzing the data obtained. Findings from the study show that a significant positive relationship exist between earnings per share and market price. The study concluded that banks should put in place efficient and robust dividend policy and leverage on the new e-dividend payment initiative for a better performance. An amendment should be carried out on Company and Allied Matter Act (CAMA) 2004 as amended to compel any company with a total asset value in excess of N10billion to be listed on the Nigerian capital market with a view to attracting more investors.
Research in World Economy, 2021
The continuous increase in the size of various firms and listed banks, has necessitated the need ... more The continuous increase in the size of various firms and listed banks, has necessitated the need to empirically examine the effect firm size has on the financial performance of listed banks in Africa. This is because some organisations and institutions have in time past failed to fulfill their going concern objective despite their large firm size balance. This study examined the effect firm size has on the three levels of cash flow of emerging economies in listed banks in Africa. The study employed the use of multiple regression analysis with the aid of the STATA statistical software tool. The result obtained revealed that for the operating level of cash flow, all countries used in this paper, with the exception of Kenya should continue to employ the independent variable as a corporate strategy method as it increases operating cash inflow. The financing level of cash flow results recommended that all countries except Nigeria should continue to utilize firm size as a significant valu...
Financial management crisis around the world has proven that risk management practices are indisp... more Financial management crisis around the world has proven that risk management practices are indispensable for organisations that aim at sustaining customer and shareholder patronage. The examples of Enron, WorldCom, Parmalat, Tyco, Barings Empire, Daiwa Bank debacle, and the recent N192 billion naira stimulation fund injected by the Governor Central Bank of Nigeria Sanusi Lamido into the banking sector to save ailing banks and the economy at large proved to us that effective risk management in banking operations cannot be compromised. This study investigated the impact of effective risk management on bank’s financial performance. The Ordinary least square Regression was employed in testing the hypothesis formulated. Data was collected from the annual reports of banks listed on the floor of the Nigerian Stock Exchange. The study observed that there exist a negative non-significant relationship between risk management proxies and bank’s performance as captured with return on equity. Th...
World Academy of Science, Engineering and Technology, International Journal of Humanities and Social Sciences, 2017
Academy of Strategic Management Journal, 2018
Earnings are a fundamental item on the financial statement which also serves as a yardstick for i... more Earnings are a fundamental item on the financial statement which also serves as a yardstick for investors and other stakeholders in making an informed decision. It is very important for close attention to be paid to it as regards its management. Hence, the study examined the relationship corporate governance attributes have on earnings management using earnings persistence as a proxy for measuring earning management. The corporate governance attributes are in accordance with CBN code of governances which include ownership structure, audit committee independence and board size. This study made use of Eviews 2017 software to compute the data obtained from the annual reports and financial statement using 44 firms as the sample size of the study. The sample size, however, was derived using random sampling technique across the eleven (11) sectors listed on Nigerian Stock Exchange Market. Based on the findings, corporate governance attributes influences the level of earnings management pr...
International Journal of Economics and Financial Issues, 2017
This paper examined the impact of International Financial Reporting Standard (IFRS) adoption on t... more This paper examined the impact of International Financial Reporting Standard (IFRS) adoption on the value relevance of accounting information in Nigeria. In achieving the objectives of this research, the fact book and the annual reports for the period 2010-2013 were used. Also, using the judgmental sampling technic a total of 10 companies were selected from a population of 26 listed companies in the consumer goods industry listed on the floor of the Nigerian Stock Exchange (NSE), The Ohlson model was adopted to develop six models for the course of the paper. Using ordinary least square regression, the study found out that; earnings per share (EPS) and book value of equity per share are accounting variables that jointly explains share price. The study observed that with the introduction and adoption of IFRS, there has been is an improvement in the value relevance of accounting information. The study also observed that EPS exhibits a stronger explanatory power both in pre and post IFR...
The importance placed on intangible assets in todays’ world has necessitated the need to examine ... more The importance placed on intangible assets in todays’ world has necessitated the need to examine empirically the impact on the three levels of cash flow. The study employed the expo-facto research method and subjected data obtained from the financial statements of listed banks in Emerging Economies in Africa to a regression analysis using STATA software tool. The result revealed a significant P value between intangible assets and operating cash flow and an insignificant relationship was obtained when the financial and investing level of cash flow were regressed. The study recommends that listed banks should tread cautiously in utilizing this corporate strategies as it has both an upside and downside to its utilization.
The Journal of Internet Banking and Commerce, 2016
This paper examined the association between the effect of financial performance and board size on... more This paper examined the association between the effect of financial performance and board size on corporate executive compensation in Nigeria. In accomplishing the research objectives of this study, the audited annual financial statement of listed banks covering the period 2005-2013 were analyzed. Also, a total of 10 listed banks in the Nigerian stock exchange market were selected and analyzed for the study using the purposive sampling method. Nevertheless, in analyzing the research hypotheses, the study adopted the use of both descriptive statistics and econometric analysis using the pooled ordinary least square regression analysis method in the estimation of the regression equation. Findings from the study show that a significant positive relationship was observed between banks financial performance and the corporate executive compensation (director’s emoluments) for the sampled banks.
Academy of Strategic Management Journal, 2018
This study investigated whether a significant relationship exists between ownership concentration... more This study investigated whether a significant relationship exists between ownership concentration and corporate performance of Nigerian multinational banks. The corporate annual reports for the periods 2010-2014 were utilised as the main source of secondary data. In testing the research hypotheses, the study adopted the use of panel least square regression method to analyse the data collected from annual reports of the Nigerian multinational banks. Also, the study made use of correlational research design for testing the expected relationship between the variables. Findings revealed a significant negative relationship between ownership concentration and corporate performance of Nigerian multinational banks. In addition, an insignificant positive impact of foreign ownership on corporate performance exists. We also found a significant negative impact of domestic ownership on corporate performance. The study recommends that Nigerian multinational banks should reduce ownership concentra...
We explore the effect capital structure has on the levels of cash flow of listed banks in Emergin... more We explore the effect capital structure has on the levels of cash flow of listed banks in Emerging Economies in Africa. Stakeholders’ theory was adopted in explaining the need for empirically verifying the relationship between capital structure and the operating, financing and investing level of cash flow respectively. Data was collated from financial statements and a multiple regression analysis was conducted, using STATA software. A significant relationship was discovered between both capital structure and the levels of cash flow. The study recommends that capital structure should continue to be employed in Emerging Economies as a corporate strategy. This is because it increases cash flow.
Problems and Perspectives in Management, 2020
This paper aims to explore the impact of gender diversity on firms’ sustainability responsiveness... more This paper aims to explore the impact of gender diversity on firms’ sustainability responsiveness in ensuring collective drive toward achieving sustainable development goals (agenda) for Nigeria. This study explored female engagement from three major platforms, namely women as directors, management team leaders, and female workforce. The data used to conduct this study were derived from the annual reports of the sampled banks spanning through the period of 2013–2016. However, while data for this study were analyzed using EViews statistical tool, the sustainability reporting data were ascertained using the content analysis method. The outcome of this study depicts that female directors, female workforce, and women in the management team all had an adverse and positive association with sustainability reporting. However, this association was all insignificant. This further buttresses that gender diversity was not the major driving force behind the sustainability reporting of the sample...
Investment Management and Financial Innovations, 2018
The study investigated Corporate Social Environmental Reporting and its association with stock pr... more The study investigated Corporate Social Environmental Reporting and its association with stock prices (using market price per share as at the financial year end) among listed firms in Nigeria. The study used a cross-sectional research design comprising 50 publicly listed companies across various sectors for the period of five years (2011–2015). For the selected firms, the annual report was used to collect the data. This research utilizes the panel data regression in analyzing the influence of the independent variable (measured by corporate social and environmental expenditure) on the dependent variable measured using the market price per share) for the respective years. Also, in an attempt to examine the relatively market price per share across the sampled industries, the study made use of the one-way analysis of variance; while the Granger causality test was also conducted to ascertain whether bi-directional relationships exist between explanatory variable and the dependent variabl...
Investment Management and Financial Innovations, 2019
This research empirically looked at Enterprise Risk Management impact on accounting quality of se... more This research empirically looked at Enterprise Risk Management impact on accounting quality of selected listed firms in the Nigerian financial sector. The study engaged the use of content analysis of the selected listed firms’ annual financial reports and corporate websites in determining the ERM disclosure index and its impact on accounting quality for a period of five years (pre-ERM period) (2007–2011) and another five years period (post-ERM period) (2013–2017). In attaining the proposed objectives, the study employed the panel Generalized Method of Moments estimator to test the hypotheses and find out the relationship between the variables. The study observed from the findings that there is no significant association between enterprise risk management and accounting quality during the pre-ERM period. This study adds to the body of knowledge in the area of corporate reporting, risk disclosure, risk management and accounting quality in emerging economies especially the Sub-Saharan ...
A critical review of the Nigerian banking system over the years shows that one of the problems co... more A critical review of the Nigerian banking system over the years shows that one of the problems confronting the sector has been that of poor corporate governance. In an attempt to investigate the level of corporate governance and its effect on financial performance of commercial bank in Nigeria, the study made use of a range of data relating to governance issues from the annual reports of the sampled banks between 2006 and 2008. This represents the post consolidation period. The Pearson correlation and the regression analysis methods were used to measure the degree of association and to estimate causal relationship between variables under consideration. The study therefore concludes that all the banks present a statement of their corporate governance practices. However, the extensiveness of the disclosure varies between banks. It was also revealed that corporate performance of Nigerian banks is significantly influenced by corporate governance disclosure
This study examines the effects of family ownership, audit composition on the performance of sele... more This study examines the effects of family ownership, audit composition on the performance of selected listed companies in Nigeria. Data for this research were majorly collected from secondary sources being the annual reports from years 2005 to 2008, of 10 listed companies selected randomly. The effects of these corporate governance mechanisms were tested on Return on equity which was used as performance measure. Using the regression analysis and the Pearson Correlation, the study observed that a positive relationship exists between family controlled firms, directors on audit committee and Board size while a negative effect was recorded between board composition and the dependent variable. The study therefore concludes that family controlled firms perform better than those not controlled by family
This paper examined the impact of International Financial Reporting Standard (IFRS) adoption on t... more This paper examined the impact of International Financial Reporting Standard (IFRS) adoption on the value relevance of accounting information in Nigeria. In achieving the objectives of this research, the fact book and the annual reports for the period 2010-2013 were used. Also, using the judgmental sampling technic a total of 10 companies were selected from a population of 26 listed companies in the consumer goods industry listed on the floor of the Nigerian Stock Exchange (NSE), The Ohlson model was adopted to develop six models for the course of the paper. Using ordinary least square regression, the study found out that; earnings per share (EPS) and book value of equity per share are accounting variables that jointly explains share price. The study observed that with the introduction and adoption of IFRS, there has been is an improvement in the value relevance of accounting information. The study also observed that EPS exhibits a stronger explanatory power both in pre and post IFR...
The objective of this study is to examine the relationship between Disclosure Quality and Earning... more The objective of this study is to examine the relationship between Disclosure Quality and Earnings management in Nigerian banks. The study employed a cross-sectional research design comprising 11 banks for the period of 6 years (i.e. 2009-2014). The annual report was used to collect the data. The modified Jones model was used to measure discretionary accrual which is a proxy for earnings management while a disclosure index was used to capture the quality of disclosure. Ordinary Least Square Regression technique was used to analyse the data. Findings from this study provide support for the legitimacy theory as disclosure quality was found to be negatively related to Earnings Management.
This study examined dividend policy and share price valuation in the Nigerian banks. The study wh... more This study examined dividend policy and share price valuation in the Nigerian banks. The study which covered a ten-year period made use of secondary data sourced from published financial statements of four major banks in Nigeria, namely; Access Bank, First Bank, United Bank for Africa and Guarantee Trust Bank. The study employed the Ordinary Least Square (OLS) regression model in the analyzing the data obtained. Findings from the study show that a significant positive relationship exist between earnings per share and market price. The study concluded that banks should put in place efficient and robust dividend policy and<br>leverage on the new e-dividend payment initiative for a better performance. An amendment should be carried<br>out on Company and Allied Matter Act (CAMA) 2004 as amended to compel any company with a total asset<br>value in excess of N10billion to be listed on the Nigerian capital market with a view to attracting more investors. <br>
This study examined dividend policy and share price valuation in the Nigerian banks. The study wh... more This study examined dividend policy and share price valuation in the Nigerian banks. The study which covered a ten-year period made use of secondary data sourced from published financial statements of four major banks in Nigeria, namely; Access Bank, First Bank, United Bank for Africa and Guarantee Trust Bank. The study employed the Ordinary Least Square (OLS) regression model in the analyzing the data obtained. Findings from the study show that a significant positive relationship exist between earnings per share and market price. The study concluded that banks should put in place efficient and robust dividend policy and leverage on the new e-dividend payment initiative for a better performance. An amendment should be carried out on Company and Allied Matter Act (CAMA) 2004 as amended to compel any company with a total asset value in excess of N10billion to be listed on the Nigerian capital market with a view to attracting more investors.
Research in World Economy, 2021
The continuous increase in the size of various firms and listed banks, has necessitated the need ... more The continuous increase in the size of various firms and listed banks, has necessitated the need to empirically examine the effect firm size has on the financial performance of listed banks in Africa. This is because some organisations and institutions have in time past failed to fulfill their going concern objective despite their large firm size balance. This study examined the effect firm size has on the three levels of cash flow of emerging economies in listed banks in Africa. The study employed the use of multiple regression analysis with the aid of the STATA statistical software tool. The result obtained revealed that for the operating level of cash flow, all countries used in this paper, with the exception of Kenya should continue to employ the independent variable as a corporate strategy method as it increases operating cash inflow. The financing level of cash flow results recommended that all countries except Nigeria should continue to utilize firm size as a significant valu...
Financial management crisis around the world has proven that risk management practices are indisp... more Financial management crisis around the world has proven that risk management practices are indispensable for organisations that aim at sustaining customer and shareholder patronage. The examples of Enron, WorldCom, Parmalat, Tyco, Barings Empire, Daiwa Bank debacle, and the recent N192 billion naira stimulation fund injected by the Governor Central Bank of Nigeria Sanusi Lamido into the banking sector to save ailing banks and the economy at large proved to us that effective risk management in banking operations cannot be compromised. This study investigated the impact of effective risk management on bank’s financial performance. The Ordinary least square Regression was employed in testing the hypothesis formulated. Data was collected from the annual reports of banks listed on the floor of the Nigerian Stock Exchange. The study observed that there exist a negative non-significant relationship between risk management proxies and bank’s performance as captured with return on equity. Th...
World Academy of Science, Engineering and Technology, International Journal of Humanities and Social Sciences, 2017
Academy of Strategic Management Journal, 2018
Earnings are a fundamental item on the financial statement which also serves as a yardstick for i... more Earnings are a fundamental item on the financial statement which also serves as a yardstick for investors and other stakeholders in making an informed decision. It is very important for close attention to be paid to it as regards its management. Hence, the study examined the relationship corporate governance attributes have on earnings management using earnings persistence as a proxy for measuring earning management. The corporate governance attributes are in accordance with CBN code of governances which include ownership structure, audit committee independence and board size. This study made use of Eviews 2017 software to compute the data obtained from the annual reports and financial statement using 44 firms as the sample size of the study. The sample size, however, was derived using random sampling technique across the eleven (11) sectors listed on Nigerian Stock Exchange Market. Based on the findings, corporate governance attributes influences the level of earnings management pr...
International Journal of Economics and Financial Issues, 2017
This paper examined the impact of International Financial Reporting Standard (IFRS) adoption on t... more This paper examined the impact of International Financial Reporting Standard (IFRS) adoption on the value relevance of accounting information in Nigeria. In achieving the objectives of this research, the fact book and the annual reports for the period 2010-2013 were used. Also, using the judgmental sampling technic a total of 10 companies were selected from a population of 26 listed companies in the consumer goods industry listed on the floor of the Nigerian Stock Exchange (NSE), The Ohlson model was adopted to develop six models for the course of the paper. Using ordinary least square regression, the study found out that; earnings per share (EPS) and book value of equity per share are accounting variables that jointly explains share price. The study observed that with the introduction and adoption of IFRS, there has been is an improvement in the value relevance of accounting information. The study also observed that EPS exhibits a stronger explanatory power both in pre and post IFR...
The importance placed on intangible assets in todays’ world has necessitated the need to examine ... more The importance placed on intangible assets in todays’ world has necessitated the need to examine empirically the impact on the three levels of cash flow. The study employed the expo-facto research method and subjected data obtained from the financial statements of listed banks in Emerging Economies in Africa to a regression analysis using STATA software tool. The result revealed a significant P value between intangible assets and operating cash flow and an insignificant relationship was obtained when the financial and investing level of cash flow were regressed. The study recommends that listed banks should tread cautiously in utilizing this corporate strategies as it has both an upside and downside to its utilization.
The Journal of Internet Banking and Commerce, 2016
This paper examined the association between the effect of financial performance and board size on... more This paper examined the association between the effect of financial performance and board size on corporate executive compensation in Nigeria. In accomplishing the research objectives of this study, the audited annual financial statement of listed banks covering the period 2005-2013 were analyzed. Also, a total of 10 listed banks in the Nigerian stock exchange market were selected and analyzed for the study using the purposive sampling method. Nevertheless, in analyzing the research hypotheses, the study adopted the use of both descriptive statistics and econometric analysis using the pooled ordinary least square regression analysis method in the estimation of the regression equation. Findings from the study show that a significant positive relationship was observed between banks financial performance and the corporate executive compensation (director’s emoluments) for the sampled banks.
Academy of Strategic Management Journal, 2018
This study investigated whether a significant relationship exists between ownership concentration... more This study investigated whether a significant relationship exists between ownership concentration and corporate performance of Nigerian multinational banks. The corporate annual reports for the periods 2010-2014 were utilised as the main source of secondary data. In testing the research hypotheses, the study adopted the use of panel least square regression method to analyse the data collected from annual reports of the Nigerian multinational banks. Also, the study made use of correlational research design for testing the expected relationship between the variables. Findings revealed a significant negative relationship between ownership concentration and corporate performance of Nigerian multinational banks. In addition, an insignificant positive impact of foreign ownership on corporate performance exists. We also found a significant negative impact of domestic ownership on corporate performance. The study recommends that Nigerian multinational banks should reduce ownership concentra...
We explore the effect capital structure has on the levels of cash flow of listed banks in Emergin... more We explore the effect capital structure has on the levels of cash flow of listed banks in Emerging Economies in Africa. Stakeholders’ theory was adopted in explaining the need for empirically verifying the relationship between capital structure and the operating, financing and investing level of cash flow respectively. Data was collated from financial statements and a multiple regression analysis was conducted, using STATA software. A significant relationship was discovered between both capital structure and the levels of cash flow. The study recommends that capital structure should continue to be employed in Emerging Economies as a corporate strategy. This is because it increases cash flow.
Problems and Perspectives in Management, 2020
This paper aims to explore the impact of gender diversity on firms’ sustainability responsiveness... more This paper aims to explore the impact of gender diversity on firms’ sustainability responsiveness in ensuring collective drive toward achieving sustainable development goals (agenda) for Nigeria. This study explored female engagement from three major platforms, namely women as directors, management team leaders, and female workforce. The data used to conduct this study were derived from the annual reports of the sampled banks spanning through the period of 2013–2016. However, while data for this study were analyzed using EViews statistical tool, the sustainability reporting data were ascertained using the content analysis method. The outcome of this study depicts that female directors, female workforce, and women in the management team all had an adverse and positive association with sustainability reporting. However, this association was all insignificant. This further buttresses that gender diversity was not the major driving force behind the sustainability reporting of the sample...
Investment Management and Financial Innovations, 2018
The study investigated Corporate Social Environmental Reporting and its association with stock pr... more The study investigated Corporate Social Environmental Reporting and its association with stock prices (using market price per share as at the financial year end) among listed firms in Nigeria. The study used a cross-sectional research design comprising 50 publicly listed companies across various sectors for the period of five years (2011–2015). For the selected firms, the annual report was used to collect the data. This research utilizes the panel data regression in analyzing the influence of the independent variable (measured by corporate social and environmental expenditure) on the dependent variable measured using the market price per share) for the respective years. Also, in an attempt to examine the relatively market price per share across the sampled industries, the study made use of the one-way analysis of variance; while the Granger causality test was also conducted to ascertain whether bi-directional relationships exist between explanatory variable and the dependent variabl...
Investment Management and Financial Innovations, 2019
This research empirically looked at Enterprise Risk Management impact on accounting quality of se... more This research empirically looked at Enterprise Risk Management impact on accounting quality of selected listed firms in the Nigerian financial sector. The study engaged the use of content analysis of the selected listed firms’ annual financial reports and corporate websites in determining the ERM disclosure index and its impact on accounting quality for a period of five years (pre-ERM period) (2007–2011) and another five years period (post-ERM period) (2013–2017). In attaining the proposed objectives, the study employed the panel Generalized Method of Moments estimator to test the hypotheses and find out the relationship between the variables. The study observed from the findings that there is no significant association between enterprise risk management and accounting quality during the pre-ERM period. This study adds to the body of knowledge in the area of corporate reporting, risk disclosure, risk management and accounting quality in emerging economies especially the Sub-Saharan ...