EARNINGS MANAGEMENTAND DIVIDEND POLICY OF LISTED COMMERCIAL BANKS IN NIGERIA

The aim of this study is to examine the association between dividend policy and earnings management listed commercial banks in Nigeria. adopted ex-post-facto research design stratified random sampling technique select all quoted on Nigerian Exchange Group that span from 2013 2022 financial years. Secondary data were extracted annual reports collected analyzed using descriptive statistics, correlation analysis, multivariate regressions analysis. results revealed that, per share have a coefficient value -0.03 probability 0.006 indicating Earnings has inverse significant effect accrual at 1% level -0.007 p- 0.025 corresponding real Again Price ratio of-0.008 0.114 an but 0.003 p-value 0.219 positive management. Also yield 0.018 0f 0.001 statistical both studied. recommends amongst others should engage chief executive officers are goal getters enhance operating profitability banks, which would play down quest make up their deficiencies through manipulations. Pertinently, also encouraged ensure regular payment shareholders will motivates other investors rather than opportunistic behaviors manipulations management.
 Keywords: Management, Dividend Policy, Commercial Banks,