EARNING MANAGEMENT, FIRM SIZE AND INSTITUTIONAL OWNERSHIP: EVIDENCE FROM NIGERIAN MANUFACTURING FIRMS

This paper is an empirical investigation of the role firm size and institutional ownership on earnings management: Evidence from Nigerian quoted Firms for period 2000-2021. The firms used in study are thirty (30) number out which a sample Twenty (22) were study. Firm attributes as independent variable was proxy with size, leverage, Institutional ownership, profitability, liquidity growth), While residuals modified Jones model by Dechow et ‘al (1995) to quality. adopts multiple panel regression techniques data collected secondary source through annual reports accounts firms. findings reveal that growth has significant positive impact quality while profitability have but negative influence listed oil gas companies Nigeria. contribute knowledge including external attribute cover all stock exchange. It recommended among others specific sector selected may be better result, also interest rate need considerably low there increase their asset turnover it been found empirically enhance reported earnings.
 Keywords: Earning, Management, Size, Ownership.