EFFECT OF COMMUNITY PROJECTS, EMPLOYEE TRAINING AND DEVELOPMENT DISCLOSURES ON EARNINGS MANAGEMENT STRATEGIES IN NIGERIAN LISTED MANUFACTURING COMPANIES
Keywords:
Earnings Management Practices, Employee Training & Development Disclosure, Project DisclosureAbstract
The study evaluated the effect of community project disclosure, employee training and development disclosure on earnings management of listed manufacturing firms on Nigeria. Exchange Group. Ex- post facto research design was used. The population of the study was made up of forty - two (42) manufacturing firms listed on the Nigerian Exchange Group floor as at 31st December, 2023. Judgmental sampling technique was used to select thirty – eight (38) manufacturing firms as the sample size. Data were obtained from secondary sources for a period of twelve years covering 2012 to 2023. The data obtained were analyzed by Ordinary Least Square (RLS) multiple regression technique through E-view version 10.0 software. The study found that community projects disclosure has no significant effect on discretionary accrual earnings management while employee training and development disclosure have significant effect on discretionary accrual earnings management of listed manufacturing firms on Nigeria Exchange Group. The study recommended among others that Policy makers should establish industry-specific employee training and development performance metrics to enable companies to measure and report their performance. While company management should provide transparency and accountability in employee training and development disclosure, including details on employee training and development programs, policies, and expenditures
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