文章基本信息

标题：Does enterprise risk management impact accounting quality? Evidence from the Nigerian financial institutions
本地全文：下载
作者：Adedayo Erin Olayinka ; Uwalomwa Uwuigbe ; Eriabie Sylvester 等
期刊名称：Investment Management & Financial Innovations
印刷版ISSN：1810-4967
电子版ISSN：1812-9358
出版年度：2019
卷号：16
期号：4
页码：16-27
DOI：10.21511/imfi.16(4).2019.02
语种：English
出版社：LLC “Consulting Publishing Company “Business Perspectives”
摘要：This research empirically looked at Enterprise Risk Management impact on accounting quality of selected listed firms in the Nigerian financial sector.The study engaged the use of content analysis of the selected listed firms'annual financial reports and corporate websites in determining the ERM disclosure index and its impact on accounting quality for a period of five years(pre-ERM period)(2007–2011)and another five years period(post-ERM period)(2013–2017).In attaining the proposed objectives,the study employed the panel Generalized Method of Moments estimator to test the hypotheses and find out the relationship between the variables.The study observed from the find?ings that there is no significant association between enterprise risk management and accounting quality during the pre-ERM period.This study adds to the body of knowl edge in the area of corporate reporting,risk disclosure,risk management and account?ing quality in emerging economies especially the Sub-Saharan African countries.
关键词：accounting quality;discretionary accruals;risk management;Nigerian financial sector