FIRM CHARACTERISTICS AND DISCRETIONARY CASH FLOW IN LISTED OIL AND GAS FIRMS IN NIGERIA

FIRM CHARACTERISTICS AND DISCRETIONARY CASH FLOW IN LISTED OIL AND GAS FIRMS IN NIGERIA

The increasing prevalence of earnings management in Nigerian companies indicates that this practice is quickly becoming a significant issue for stakeholders. Discrepancies in accounting data are concerning, and the poor quality of financial reporting and accounting data is leading to growing doubts...

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Bibliographic Details
Main Authors: Christopher Akinwale Da-Silva, Alexander Tunde OGUNTUASE, Chris Chigo Uchehara, Godwin Emmanuel Oyedokun, Jayeola OLABISI
Format: Article
Language:English
Published: Kwara State University, Malete Nigeria 2024-10-01
Series:Malete Journal of Accounting and Finance
Subjects:
Discretionary cash flow
Firm characteristics
Income manipulation
Online Access:https://majaf.com.ng/index.php/majaf/article/view/142
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