The paper uses panel data spanning from 2011 to 2015 to examine the differential earnings quality of Deposit Money Banks (DMBs) and insurance companies listed on the Nigerian Stock. We employ two proxies of earnings quality as dependent variables in running logistic regression and Generalised least square (GLS), all based on random effects, to test the hypothesis that DMBs are likely to exhibit higher earnings quality than insurance companies. We fail to document evidence to support our hypothesis. We recommend for research employing richer data set with more proxies of earnings quality.
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