Board Characteristics and Earnings Quality of Listed Conglomerate Firms in Nigeria

This study examines the effect of Board Characteristics on Earnings Quality of Nigeria Conglomerate firms. Data were extracted from the audited accounts of Nigeria conglomerate firms using secondary source of data collection. Two step regression was employed in analyzing the data extracted. The result indicated that the board characteristics proxies have a significant impact on earnings quality of Nigerian Conglomerate firms. This establishes the fact that board characteristics play a significant role in checkmating the unethical behaviours of managers in the Nigerian conglomerate firms and thus improving the earnings quality. The study therefore, recommends that the proportion of non executive directors should be maximized. Emphases should be on experience and objectivity when appointing women as members on board of directors not by mere quest for gender sensitivity. The implication of the findings is that firm with higher number of non executive and women directors are more likely to report quality earnings.