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.
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Institutions
- Redeemers University, Ede, Osun State 4
- Rhema University, Aba, Abia State 11
- Rivers State University of Science and Technology, Port Harcourt, Rivers State 3
- RIVERS STATE UNIVERSITY, PORT HARCOURT, RIVERS STATE 13
- Rufus Giwa Polytechnic, Owo, Ondo State 2
- Saadatu Rimi College of Edu, Kumbotso, Kano State (affiliated To Abu, Zaria) 1
- Salem University, Lokoja, Kogi State 4
- School of Health Information Mgt (Uch, Ibadan), Oyo State 5
- School of Health Information Mgt, Oau Teaching Hospital, Ile-Ife, Osun State 30
- Skyline University Nigeria, Kano, Kano State 2