IIARD International Institute of Academic Research and Development

Journal of Accounting and Financial Management (JAFM )

E-ISSN 2504-8856
P-ISSN 2695-2211
VOL. 8 NO. 3 2022

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The Effect of Earnings Management and Taxable Profit of Listed Industrial Goods Firms in Nigeria

Dr. Ogiriki Tonye (Associate professor) Teibowei Henry Ekpoamumemi

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Abstract

In this study, we made efforts to examine the effect of earnings management (EMan) practice (discretionary accruals) on taxable profits (TP) of listed industrial goods firms in Nigeria. The population of the study involves seventeen (17) listed firms in the Nigeria Stock Exchange (NSE) as at 31st December, 2017. Secondary source of data was used from the annual reports and accounts published by the firms between 2010 and 2017. The study focused on reported earnings of seventeen (17) listed industrial goods firms in Nigeria between the periods 2010 and 2017. Panel data of 164 firm observations were used and analyzed with the use of ordinary least square regression technique. Findings from the study indicated that earnings management (EMan) has a significant effect on taxable profits (TP) of listed industrial goods firms in Nigeria. Hence, this study as a wakeup call for auditors, stakeholders and tax policy makers to be alert, with kin interest to reported profits and tax planning while performing their duties in; analyzing, monitoring and policy making of corporate organizations.

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