Board Attributes and Earnings Management of Listed Deposit Money Banks in Nigeria

This research examined the relationship between board attributes and earnings management of deposit money banks listed on Nigeria Stock Exchange for ten years period (2010-2019). Fourteen Nigerian as at 31st December, 2019 were selected samples using census sampling method. Multiple linear regression technique was employed data analysis. The results shows that academic credit increased reduced respectively insignificantly while audit tendencies managers to manage significantly. Thus, it is recommended regulators should encourage constitution committee in banks. because has proved play an important role checkmating unwanted discretionary accruals improves quality