Executive compensation, share ownership, and earnings management of banks in Nigeria

Abstract

Aim/purpose – Higher compensation and increased share ownership are believed to drive fewer earnings management. Therefore, the study examines the moderating impact of share ownership on the relationship between executive compensation and earnings management of listed Deposit Money Banks in Nigeria.

Keywords

• earnings management
• executive
• share ownership
• compensation
• and expectancy theory
• m21
• m41
• m42
• g32