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Institutional ownership and earnings management of listed deposit money banks: evidence from an emerging economy

Bashir Tijjani et al.

International Journal of Managerial and Financial Accounting2026https://doi.org/10.1504/ijmfa.2026.152748article
AJG 2ABDC B
Weight
0.50

Abstract

This paper examined the impact of institutional ownership (IO) on earnings management (EM) of listed deposit money banks (DMBs) in Nigeria. The study comprised all the listed DMBs in Nigeria, covering a range of 10 years (2010 to 2019). The data were extracted from the yearly reports and accounts of the banks within the observed period. The study employed the ordinary least square method of panel regression and fixed and random effects. The results confirmed a non-significant adverse effect between IO and EM of the sampled DMBs. Further, this study found that the control variables, leverage and firm size, significantly and positively impacted EM, while liquidity was revealed to have an insignificant negative impact on the EM of the banks. The Central Bank of Nigeria and other policymakers can use the insights from this study to tailor regulations that address the specific dynamics between institutional ownership and earnings management by encouraging transparency, setting reporting standards, and ensuring that regulatory frameworks consider the role of institutional investors.

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https://doi.org/https://doi.org/10.1504/ijmfa.2026.152748

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@article{bashir2026,
  title        = {{Institutional ownership and earnings management of listed deposit money banks: evidence from an emerging economy}},
  author       = {Bashir Tijjani et al.},
  journal      = {International Journal of Managerial and Financial Accounting},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1504/ijmfa.2026.152748},
}

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Institutional ownership and earnings management of listed deposit money banks: evidence from an emerging economy

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.