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Research Article
Vol. 11, Issue 1
BOARD DIVERSITY AND MANIPULATIVE ACCOUNTING PRACTICE AMONG LISTED CONGLOMERATES IN NIGERIA
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...
