IMPACT OF BOARD CHARACTERISTICS ON EARNINGS MANAGEMENT OF FOODS AND BEVERAGES COMPANIES IN NIGERIA
The study investigates the impacts of board meetings, women directors and board independence on Earnings Management of foods and beverages companies in Nigeria from 2007 to 2013. The discretionary accrual was extracted by using modified Jones (1991) model. The sample size of the population is nine (9) companies. A correlational research d...