The purpose of this study is to examine the impact of board diversity on earnings management among listed non-financial enterprises in three Sub-Sahara African nations (Nigeria, Kenya, and South Africa) during a ten-year period from 2009 to 2018. Ex-post facto research was used in this study. Secondary data was gathered from annual reports of selected non-financial firms that were publicly traded on their respective stock exchanges, and three specific objectives and hypotheses were tested and analysed using descriptive statistics, Pearson correlation analysis, and panel regression analysis. Because the result was found to be statistically significant, the researcher rejects the null hypothesis and accepts the alternatives hypothesis, which states that foreign delegates have a positive influence on earnings management. Because the result was found to be statistically significant, the researcher rejects the null hypothesis and accepts the alternatives hypothesis, which states that foreign delegates have a positive influence on earnings management. The study shows that international board membership diversity has a significant impact on non-financial enterprises' profitability management in Sub-Saharan African nations.
Please click here : https://journalajeba.com/index.php/AJEBA/article/view/30278
No comments:
Post a Comment