AN ASSESSMENT OF THE DETERMINANTS OF EARNINGS MANAGEMENT IN NIGERIA

This study is based on the assessment of Tax Aggressiveness, Share Price, Return Assets as determinants Earnings Management among quoted industrial and consumer goods sectors in Nigeria between periods 2012-2022. A sample thirty-two (32) firms were drawn out listed non-financial Nigeria. The was quantitative nature made use secondary data which sourced from Nigerian Stock Exchange (NSE) factbook, National Bureau Statistics, annual reports selected firms. Descriptive statistics correlation analysis used to determine well relationship independent dependent variables. pooled panel regression analysis, Hausman test random effect model (REM) method estimation employed study. findings revealed that share price return assets are primary significantly affect earnings management publicly traded companies during observed timeframe. Moreover, firm size perceived a significant control factor determining management. aggressiveness other hand showed no impact Based recommended Projects enhance firms' profitability should be at center investment objective managers overseeing traded. In addition, projects with favourable net present values embarked by stock exchange. Furthermore, cutting edge strategies adopted They can prioritize utilization tax aggressiveness.
 Keywords: Management, Assets, Test.