ABSTRACT
The critical role played by listed healthcare companies cannot be overemphasized in Nigeria. This study examined the relationship between corporate ownership structure and earnings management of listed healthcare firms in Nigeria. Using judgemental sampling technique and a panel data from eleven (11) listed healthcare companies on the Nigerian Stock Exchange were collected from 2014 to 2021. Inferential analyses were done using ordinary least square and logit regression techniques based on 5% level of significance. The analyses revealed that corporate ownership structure does not significantly relate to discretionary accruals. While corporate ownership structure is significantly related to earnings restatement. The study concluded that corporate ownership structure has a significant influence on earnings manipulation of firms in Nigeria. It was recommended that the regulatory body should evolve and implement policies that encourage equity ownership diffusion in the health industry. This move is expected to protect minority shareholders from being expropriated by block shareholders and securities and exchange commission of Nigeria should encourage listed healthcare companies to merge in order to increase their operational capacity and also to take advantage of economies of scale in Nigeria.
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