Published Paper Details:

The study examined the nexus of board attributes and real earnings management among quoted Deposit Money Banks (DMBs) in Nigeria. The study specifically examined the effect of board size and board independence on the REM proxy, i.e., discretionary loan loss provision. The final sample was thirteen (13) banks listed on the Nigerian Exchange Group (NGX). The study relied on secondary data from annual financial statements for the period 2012 to 2022. The data were analyzed using the pooled ordinary least square regression. The finding showed that there is a significant negative effect of board size on real earnings management and that board independence negatively influence real earnings management in Nigerian banks. The study, therefore, recommended that bank shareholders increase the number of directors in a bank to oversee manager behaviour. Banks should also increase the percentage of non-executive directors to oversee managers' operations. The study reaffirms the importance of corporate governance in reducing unethical management tendencies to indulge in real activities manipulation.