Earnings Quality of Firms in the Nigerian Financial Services Sector


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.


Keywords: Deposit Money Banks, Earnings Quality, Insurance companies, financial services sector

Article Review Status: Published

Pages: 54-64 (Download PDF)

Creative Commons Licence
This work by European American Journals is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License