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Creative Accounting Practices on the Profitability of Listed Manufacturing Firms’ Industrial Sector in Nigeria

Izukwe, Raymond, Prof. Jeroh Ediri, Ebiaghan Frank, PhD

Abstract

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References

Abdullah, A., Aziz, N. A., Najid, N. A., & Mohamed, N. (2019). Corporate governance accountable to financial distress. In Proceedings of the Regional Conference on Science, Technology and Social Sciences (RCSTSS 2016). Springer. (Used as a governance reference) Ahannaya C. G. (2022). Financial Reporting and Organization Performance in Nigeria: Evidence from Manufacturing Companies.Innovation, 22(3), 26-32. DOI: 10.11648/j.innov.20220301.15 Retrieved from https://doi.org/10.11648/j.innov.20220301.15 sciencepublishinggroup.com Aluya, S. &Justine-John, E. (2024). Property, Plant and Equipment Measurement and Financial Reporting Quality of Manufacturing Firms in Nigeria.International Journal of Research and Innovation in Social Science , 8(07), 2222-2232. Retrieved from https://rsisinternational.org/journals/ijriss/articles/property-plant-and-equipment- measurement-and-financial-reporting-quality-of-manufacturing-firms-in-nigeria/RSIS International Atere, A., Kuola, A. J. & Olabowale, T. (2024). Assessing the Impact of Creative Accounting Practices on Corporate Failure in Selected Nigerian Manufacturing Firms.FIM Journal, 8(3), (Dec 2024). Retrieved from https://fimjournal.com/index.php/fimj/article/view/217fimjournal.com Awodiji, F. B., & Okpala, (2024). Audit Quality Indicators and Financial Performance of Selected Quoted Manufacturing Firms in Nigeria. Lagos: University of Lagos Accounting Department. Retrieved from https://journals.unilag.edu.ng/index.php/LJBFEI/article/download/2553/2061/journals.uni lag.edu.ng Egbe, S. (2023). Creative Accounting Practices and Financial Performance of Listed Manufacturing Companies in Nigeria. GPH Journal, 2(1), 1–15. https://doi.org/10.5281/zenodo.10975765 gphjournal.org Egolum, P. U., Egbunike, F. C., & Eze, M. N. (2021). Effect of Financial Reporting Quality on Corporate Performance: Empirical Evidence from Quoted Manufacturing Companies in Nigeria. IJCRT, 9(5), 1–10. Retrieved from https://ijcrt.org/papers/IJCRT2105567.pdfIJCRT Ekwueme, C. M., & Aniefor, S. J. (2022). Determinants of Financial Reporting Quality: Evidence from Listed Manufacturing Firms in Nigeria. Journal of Global Accounting, 7(3), 45–60. Retrieved from https://journals.unizik.edu.ng/joga/article/view/2326 Nnamdi Azikiwe University Journals Falana, G. A., Igbekoyi, O. E. & Oluwagbade, O. I. (2025). Firm Attributes and Financial Reporting Quality of Listed Multinational Firms in Nigeria. Universal Journal of Accounting and Finance, 13(1), 24-38. DOI: 10.13189/ujaf.2025.130103 HRPUB Financial Reporting Council (2021). Guidelines on financial reporting in Nigeria. Retrieved from https://www.financialreportingcouncil.gov.ng Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behaviour, agency costs, and ownership structure. Journal of Financial Economics, 3(4), 305-360. Kwaghvihi, A. W., Zayol, P. I., & Soomiyol, M. T. (2023). Effect of Creative Accounting Practices on the Profitability of Listed Industrial Goods Companies in Nigeria. African Journal of Business and Economic Development, 3(10), 46-63. Retrieved from https://www.openjournals.ijaar.org/index.php/ajbed/article/view/213openjournals.ijaar.or g Madawa Seiyaibo, C. & Okoye, E. I. (2023). Determinants of Financial Reporting Quality in Quoted Manufacturing Firms: Nigerian Evidence. (Working Paper / journal article) Retrieved from https://www.econstor.eu/bitstream/10419/308922/1/1749187604.pdfEconStor National Bureau of Statistics. (2022). Nigerian manufacturing sector report. Retrieved from https://www.nigerianstat.gov.ng Ofoegbu, F. O. & Chijoke, M. O. (2023). Property, Plant and Equipment Measurement and Financial Reporting Quality of Manufacturing Firms in Nigeria. Journal of Accounting and Financial Management, 8(1), 1-15. Retrieved from https://rsisinternational.org/journals/ijriss/articles/property-plant-and-equipment- measurement-and-financial-reporting-quality-of-manufacturing-firms-in-nigeria/RSIS International Ogunleye, A. O., Adeyemi, S. B., & others. (2023). Corporate governance attributes and financial reporting quality in listed manufacturing firms in Nigeria. GPH Journal, 5(2), 70-85. Retrieved from https://gphjournal.org/index.php/bm/article/view/920gphjournal.org Siyanbola, T. T., Benjamin, D. R., Amuda, M. B. & Lloyd, F. J. (2020). Creative accounting and investment decision in listed manufacturing firms in Nigeria. Journal of Accounting and Taxation, 12(1), 39-47. Retrieved from https://academicjournals.org/journal/JAT/article- full-text/0857E5B63181Academic Journals+1 Siyanbola, T. T., Omoniyi, B., & Iregha, M. (2025). A Comparative Study of Income Smoothing of Listed Manufacturing Firms in Nigeria and South Africa. Management World, 2025(1), 618-625. DOI: 10.53935/jomw.v2024i4.749 Retrieved from https://managementworld.online/index.php/mw/article/view/749managementworld.online Umoh, B. E. (2025). The Impact of Corporate Governance on Financial Reporting Quality: Evidence from Nigerian Manufacturing Firms (2014-2023).SSRN Working Paper. Retrieved from http://dx.doi.org/10.2139/ssrn.5172407 SSRN Wafinzida, G. J., Shadrach, M., & Bello, A. M. (2021). Effect of Creative Accounting and Earnings Management on Financial Reporting. African Scholar Publications, 21(2), 17- 30. Retrieved from https://www.africanscholarpublications.com/wp- content/uploads/2021/10/AJASD_Vol21_No2_June_2021-17.pdfAfrican Scholar Publications

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