most observed compensation elements among the observed countries. The study contributes to compensation management …

management, proxied by discretionary accruals. To achieve the objective, this study uses a multiple regression model and a hand … lower levels of earnings management, as opposed to variable remuneration of board members, which is strongly associated with … a higher level of earnings management. The findings based on this study provide useful information to investors and …

Aim/purpose - Higher compensation and increased share ownership are believed to drive fewer earnings management … earnings management of listed Deposit Money Banks in Nigeria. Design/methodology/approach - Panel Least Square regression and … ownership represents the moderator variable. Chang et al. (2008) model was used to proxy earnings management. Findings - The …