Adedayo Erin Olayinka
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Does enterprise risk management impact accounting quality? Evidence from the Nigerian financial institutions
Adedayo Erin Olayinka , Uwalomwa Uwuigbe , Eriabie Sylvester , Olubukola Ranti Uwuigbe , Omoike Osereme Amiolemen doi: http://dx.doi.org/10.21511/imfi.16(4).2019.02Investment Management and Financial Innovations Volume 16, 2019 Issue #4 pp. 16-27
Views: 1386 Downloads: 174 TO CITE АНОТАЦІЯThis research empirically looked at Enterprise Risk Management impact on accounting quality of selected listed firms in the Nigerian financial sector. The study engaged the use of content analysis of the selected listed firms’ annual financial reports and corporate websites in determining the ERM disclosure index and its impact on accounting quality for a period of five years (pre-ERM period) (2007–2011) and another five years period (post-ERM period) (2013–2017). In attaining the proposed objectives, the study employed the panel Generalized Method of Moments estimator to test the hypotheses and find out the relationship between the variables. The study observed from the findings that there is no significant association between enterprise risk management and accounting quality during the pre-ERM period. This study adds to the body of knowledge in the area of corporate reporting, risk disclosure, risk management and accounting quality in emerging economies especially the Sub-Saharan African countries.
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