Effect of Corporate Governance on Earnings Management (a Study of Selected Firms in the Oil and Gas Sector

Student: Josephine Dudutari Ndutimi (Project, 2025)
Department of Accountancy/Accounting
Cross Rivers University of Technology, Calabar, Cross Rivers State

Abstract

ABSTRACTThe study was designed with the aim of assessing security challenges of tourism infrastructure in Calabar, Cross River State, Nigeria. To achieve the aim of the study. 3 objectives and three hypotheses were developed to facilitate scientific conclusion. In summary, it was discovered that 20 per cent of tourist visitors and residents confirmed the occurrence of criminal activities within the tourism facilities. Furthermore, theft was discovered to be the most common crime prevalent amongst tourism centers. The study also noted that knife/machete was mostly used to perpetuate crime mostly at night time when tourist move out in mass for leisure. Based on the findings of the study, it was thus concluded that; the spatial dynamics of crime around tourism infrastructures in Calabar Metropolis exhibits a clustered pattern in accordance to the spatial cluster nature of tourism facilities in Calabar Metropolis. As follow up to the findings of the study. it was thus recommended that Tourism service providers should increase security measures within their infrastructures. This can be achieved through the adoption of surveillance technology such as CCTv, heat signature sensor and so on.

Keywords
effect corporate governance earnings management selected firms sector
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