Very often than not, business acquisition results in recognition of goodwill as the consideration paid to gain control … benefits from the business combination. Negative goodwill is a rare phenomenon and must be justified and so is impairment of … goodwill which requires proper disclosures. The results of this study indicate that auditors failed to make proper …

This study examined the influence of corporate governance practices and funding structure on the earnings management of … earnings management. Also, profitable banks and those with large sizes are deemed not inclined to earnings management. Again …, the study found that the funding structure of listed commercial banks influences their earnings management. The study …