EARNINGS QUALITY AND SHARE PRICES OF QUOTED FIRMS IN NIGERIA

https://doi.org/10.5281/zenodo.14973531

Authors

  • Ogujiofor Magnus Nkemjika Department of Accounting, Novena University Ogume, Delta State, Nigeria.

Keywords:

Earnings Quality, Share Price, Earnings Predictability, Earnings Surprise, Banking Sector

Abstract

The objective of this study is to ascertain the impact of earnings quality on share price. The population of the study covers the entire listed firms in the financial sector in Nigeria. Consequently, this study employed a sample size of 10 banks for ten years, 2014-2023 financial years. The outcomes of this study revealed that earnings surprise, earnings predictability and earnings predictability have positive effect on share price in the Nigerian banking sector. The result additionally revealed that earnings smoothness has no significant effect on share price.  This study recommended that regulators should embark on random stress test in order to curtail discretionary behavior of managers

Published

2023-08-12

How to Cite

Ogujiofor, M. N. (2023). EARNINGS QUALITY AND SHARE PRICES OF QUOTED FIRMS IN NIGERIA. SADI International Journal of Management and Accounting (SIJMA), 12(1), 54–72. https://doi.org/10.5281/zenodo.14973531

Issue

Vol. 12 No. 1 (2025): January-March

Section

Original Peer Review Articles
Copyright & Licensing

Copyright (c) 2023 SADI International Journal of Management and Accounting (SIJMA)

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

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