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Open access Sep 2026

Ownership Structure and Earnings Management of Listed Industrial Goods Companies in Nigeria

The persistent occurrence of earnings manipulation and declining firm value has raised concerns about the effectiveness of corporate governance mechanisms in Nigeria. Ownership structure has been identified as a key mechanism for monitoring managerial behavior and enhancing the credibility of financial reporting. This...

Oni Oluyemi Benjamin, I. A. · 0 citations
Open access Sep 2026

Hedge Accounting Disclosures and Financial Stability: Evidence from Listed Deposit Money Banks in Nigeria

The increasing volatility in Nigeria’s financial environment has heightened concerns about the stability of deposit money banks and the effectiveness of their risk management practices. Hedge disclosures have emerged as a critical mechanism for enhancing transparency, improving market discipline, and mitigating financi...

Olatunbosun Ogunjobi, I. A. · 0 citations

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