Effect of Creative Accounting on Shareholder's Fund

Student: Kehinde Abodunde Adeshina (Project, 2025)
Department of Accountancy/Accounting
Osun State Polytechnic, Iree, Osun State

Abstract

ABSTRACT The aim of the study is to examine the effect of creative accounting on shareholders' funds. Ex-Post Facto research design was adopted for the purpose of this research. The population of the study made up of the manufacturing companies quoted on the Nigerian Stock Exchange. Data were collected from manufacturing companies annual report from 2013 to 2021. The hypothesis was tested with regression analysis with aid of SPSS 20.0 software package. The basis of the findings shows Income smoothing has influence on shareholders wealth. Also, findings show that tax avoidance has influence on shareholders' funds. The study concluded that creative accounting has effect on shareholders funds. Subsequently, recommendation were made to the organization that the practice of creative accounting should be reduced or completely eradicated through a well-designed framework of accounting regulations and standards.

Keywords
effect creative accounting shareholder
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