Presented To

Department of Administration

Earning is believed to be the most significant item in the financial report because it serves as an indicator of the firm‟s financial performance and guides investors in evaluating the performance of the firm. However, the quality of financial reporting has remained an issue of major concern among the various users of financial information. As a result, measures are raised to curb this situation among which is ownership structure (distribution of company ownership among its shareholders). The study seeks to examine the effect of ownership structure on earnings quality of listed consumer goods firms in Nigeria. The study formulates four hypotheses and applied Panel Regression Technique to analyse the relationship between dependent variable earnings quality and the independent variable (ownership structure). The dependent variable was measured by the modified Jones model while the independent variable was proxied by, managerial ownership, institutional ownership, ownership concentration and foreign ownership of the sampled Consumer goods firms. Secondary data was extracted from the annual reports and accounts of nineteen sampled firms listed under the consumer goods sector of the Nigerian Stock exchange for the period 2009-2016. The study found that: Managerial ownership positively influences earnings quality, Ownership concentration negatively influences earnings quality but Institutional Ownership and Foreign Ownership have positive but insignificant influence on earnings quality. Based on the findings, the study concluded that ownership structure has a great effect on the earnings quality of listed consumer goods firms in Nigeria. The study recommends that Managers should be encouraged to have interest through share ownership in Nigerian Consumer goods firms but concentration of shares in the hands of few shareholders should be discouraged. The limitations of the study are that the results are only applicable to listed consumer goods firms, hence cannot be applied to non-listed firms, other manufacturing firms and other sectors of the economy.


That this Material is a Complete Project, Well Written and Contains 1 to 5 Chapters.

Click the download Button Below to Download the complete work. OR Call/WhatsApp Admin on: 09019904113 for Inquiry. Thank You

  • support@e-projecttopics.com
  • 09019904113

About E-Project Material Centre

E-Project Material Centre is a web service aimed at successfully assisting final year students with quality, well researched, reliable and ready made project work. Our materials are recent, complete (chapter 1 to Minimum of Chapter 5, with references) and well written.INSTANT ACCESS! INSTANT DOWNLOAD. Simply select your department, choose from our list of topics available and explore your data

Why Students Love to Use E-Project Material ?

Guaranteed Delivery Getting your project delivered on time is essential. You cannot afford to turn in your project past the deadline. That is why you must get your project online from a company that guarantees to meet your deadline. e-Project Topics Material Centre is happy to offer instant delivery of projects listed on our website. We can handle just about any deadline you send our way. Satisfaction Guaranteed We always do whatever is necessary to ensure every customer's satisfaction


E-Project Topics Material Centre will only provide projects as a reference for your research. The projects ordered and produced should be used as a guide or framework for your own project. The contents of the projects should be able to help you in generating new ideas and thoughts for your own project. It is the aim of e-Project Topics Centre to only provide guidance by which the projects should be pursued. We are neither encouraging any form of plagiarism nor are we advocating the use of the projects produced herein for cheating.

Terms and Condition

Using our service is LEGAL and IS NOT prohibited by any university/college policies You are allowed to use the original model papers you will receive in the following ways:
  • As a source for additional understanding of the subject
  • As a source for ideas for you own research (if properly referenced)
  • For PROPER paraphrasing ( see your university definition of plagiarism and acceptable paraphrase) Direct citing ( if referenced properly)
Thank you so much for your respect to the authors copyright