EARNINGS MANAGEMENT AND FINANCIAL PERFORMANCE OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

This study empirically investigated Earnings Management (EM) and Financial Performance of the Nigerian Deposit Money Banks (DMBs). Population comprised DMBs quoted on the Nigerian Exchange Group. Data that spanned from 2012 – 2018 were gathered from the selected quoted DMBs in Nigeria. The simple linear regression method was used in analyzing data. The research findings disclosed significant effect of EM on DMBs' financial measures - Earnings Before Interest, Tax, Depreciation and Amortization; Dividend Pay Out Ratio; and Net Profit Margin. The study concluded that earnings management exists in DMBs and it has significant negative and positive effects on their financial performance