IMPACT OF EARNING MANAGEMENT OF FINANCIAL PERFORMANCES OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

The study examined the impact of earnings management on financial performance of listed deposit money banks in Nigeria. Specifically, the study examined the Audit committee size effect on financial performance of listed deposit money banks in Nigeria; Ascertained the effect of loan loss provision on Dividend payout ratio (DIVPO) of listed Deposit Money Banks in Nigeria; and to examined the effects of loan loss provision on the net profit margin (NPM) of listed Deposit Money Banks in Nigeria. The secondary data for the study were collected from the financial report of the selected company between 2013-2022. The data were then analysed using descriptive and inferential analysis which also included simple percentages. Three hypotheses were formulated and tested with the use of linear regression analysis. The data collected were analysed with E-VIEW Statistical Package. The findings, indicated that Audit committee size has no significant effect on financial performance of deposit money banks in Nigeria and that earnings before interest tax has significant effect on the financial performance of listed deposit money bank in Nigeria while net profit margin improve financial performance of listed deposit money banks in Nigeria. The study concluded that earnings management has significant impact on the financial performance of listed deposit money banks in Nigeria. The study recommended that Financial institutions need to implement government regulations and complies with it, in relation to the organization earnings management that obliged auditing department to give free and fair view of the financial information and that There is need for financial institution managements to ensure that there is a positive and constant growth in the market to improve earnings ratios by putting in place the efficient and effective earning management practice that increase the value of the institutions and ensure investors’ confidence.