Writing Resources
Osisioma and Enahoro 2006 in their study tried to find out whether financial accounting information users like Company Managers Accountants Investment Analyst Investors etc in Nigeria are informed of earnings management in the Nigeria private sector They used structured questionnaire to get primary data they also used a survey analysis of a sample of 300 practicing accountants The research work showed that earnings management has significant effect on those information users This implied that the practice of earnings management benefits the manipulator of accounts This further shows that the genuinely positive aspect of the corporation is been presented to the fullest proportion to the public while the area of weakness is played down in the reports in anticipation of correcting the weakness The financial status is often boosted to enable the company to be attractive Furthermore Akindayomi 2012 studied Earnings Management and the Banking Crisis of the 1990s Evidence from Nigeria The researcher found that Nigeria banks has positive relationship between provisions for loan losses earnings before taxes and indicating earnings smoothing It also showed that healthy banks have smoother earnings than the distressed ones while distressed banks intentionally understate loan loss provisions to inflate earnings
