Vol. 12(3), pp. 99-106, May 2024 , 2024.

ISSN: 2384-6151

https://doi.org/10.14662/ijebm2024140

 

 

Full Length Research

 

An Evaluation of the Effects of Corporate Environmental Performance on Earnings Management in the Nigerian Insurance Sector.

 

Anusike N. Augustina1 and Haliru. Y. Umar2

 

1.Internal Audit Unit, Rubber Research Institute of Nigeria, Benin City, Edo State 2.Socio-Economic Division, Research Outreach Department; Rubber Research Institute of Nigeria, Benin City, Edo State  

Corresponding author: haliru.umar@gmail.com  

 

 

Accepted 30 May 2024

Abstract

 

The study evaluated the effects of Corporate Environmental Performance on Earnings Management in the Nigerian Insurance sectors. Both primary and secondary data were collected and used for the study. The sample population used in the study was ten (10) Insurance Companies deliberately selected due to availability of the information considered necessary for the study. Descriptive and Inferential statistics were both used in the analysis of the data collected. Findings in the study revealed that both Corporate Social Performance and Corporate Environmental Performance had negative effects on Earning Management in the Nigerian Insurance Companies; while the Corporate Economic performance had positive effects on Earning Management of the selected Insurance Companies in Nigeria.

 

Keywords: Corporate, Environmental, Earnings, Management, Performance

 

Cite This Article As: Anusike, N.A., Haliru, Y.U. (2024). An Evaluation of the Effects of Corporate Environmental Performance on Earnings Management in the Nigerian Insurance Sector. Inter. J. Econ. Bus. Manage. Vol. 12(3), pp. 99-106, May 2024