Earnings Management of Listed Deposit Banks (DMBs) in Nigeria: A Test of Chang, Shen and Fang (2008) Model (original) (raw)

International Journal of Finance and Accounting, 2018

Abstract

Purpose: The study examine the effect of loan loss provision on earnings management of listed DMBs in Nigeria. Using Chang, Shen and Fang (2008) model. Methodology: Earnings management variables comprises loan loss provision, total assets, loan charge off and beginning balance of loan loss. The population consist of 15 listed DMBs in Nigeria as at 2015. Annual reports were used to obtain data and accounts of banks which covers the period from 2008-2015. Panel regression technique was adopted and Stata 13 used as tool of data analysis. Findings: The findings revealed that, all the variables (loan loss provision, total assets, loan charge off and beginning balance of loan loss) have significant effect on discretionary loan loss provision of the banks. Practical Implications: Interested researchers in the area of earnings management of financial sector should consider the use of Chang, Shen and Fang (2008) model. Originality: The use Chang et al model to examine the level of earnings m...

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