IM

Ishaka Mohammed Tukur

Department of Accounting, Ahmadu Bello University, Zaria, Nigeria

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Research Article Vol. 11, Issue 1

BOARD DIVERSITY AND MANIPULATIVE ACCOUNTING PRACTICE AMONG LISTED CONGLOMERATES IN NIGERIA

Ishaka Mohammed Tukur*, Ahmad Bello Dogarawa, Jibril Yero

One of the main characteristics of an effective Board of Directors (BOD) is its membership diversity. Well-managed diversity on the BOD is expected to enhance a board’s capacity and effectiveness to monitor the opportunistic behaviour of managers, which more often than not motivates them to among other things engage in manipulative accounting pract...

Jun, 2015 Vol. 11, Issue 1 2 views
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