IIARD International Institute of Academic Research and Development

Journal of Accounting and Financial Management (JAFM )

E-ISSN 2504-8856
P-ISSN 2695-2211
VOL. 10 NO. 5 2024
DOI: 10.56201/jafm.v10.no5.2024.pg175.190

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Creative Accounting and Entrepreneurship Opportunities

Dr Ovharhe, Orugba Harry (Ph.D) and Dr Abada, Amarachukwu Mary (Ph.D)

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Abstract

This study investigated creative accounting and entrepreneurship opportunities in the manufacturing enterprise in Nigeria from 2011-2022 using Panel Data from annual financial statement of quoted companies. Data for the study were obtained from secondary sources and analysed using Eview10 statistical package namely: Unit Root Test, Cointegration test; among others. Data for the work were drawn with purposive sampling techniques from samples of observations in Nigeria stock exchange statistical Bulletins. The co-integration .test revealed a long-term relationship among the explanatory variable (discretionary accruals and related party transaction) and response variable (return on equity). Therefore, overall we reject null hypothesis and alternate that there is significant (short-run and long-run) relationship between employed variables but in favour with creative accounting and creative entrepreneurship strong correlates.

keywords:

Creative Accounting, Return on Asset, Entrepreneurship Opportunities, Discretionary Accruals, Related Party Transactions

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