Effect of Corporate Governance on the Earnings Management of Listed Manufacturing Firms in Nigeria

The study examined the effect of corporate governance on earnings management listed manufacturing companies in Nigeria. specific objectives were to investigatethe board size, gender diversity, independence, audit committee and ownership structure onEarnings Management Listed Manufacturing Companies Ex-post facto research design was adopted while panel data collected a sample 19 consumer goods Nigerian Stock Exchange.The Generalised Least Square Regression Model aided by STATA 14.2 statistical package as used estimate Nigeria.The found that size had negative no significant managementof Nigeria;board diversity hadnegative Nigeria; independence positive Nigeria, earning Nigeria implications findings are that, firm's does not influence volatility discretionary accruals within period studied moreso, presence female members determine manipulation firms significantly.The concluded increase number independent directors reduces occurrence make up affect policy firms.This affirms directors' holding many shares can manipulation. recommended composition should include greater proportion outside with experience. Independent directors’ ratio total be more allow unbiased decisions financial statements.