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ABSTRACT
The study centered on the effect of board composition and earnings management of listed industrial goods firms in Nigeria. The specific objectives were to examine the impact of board independence, board size, board meetings and board gender mix on earnings management in listed industrial goods firms in Nigeria. This study adopted ex-post facto research designand employed the combination of samples of time series dimension with that of cross-sectional dimension. The research population of this study comprised of 21 listed industrials goods firms in Nigeria. Data were sourced from the corporate annual reports for 10 years from 2013 to 2022 and analysis was carried out using multiple regression technique. The result from the analysis revealed that board independence has a positive effect on earnings management of listed industrial goods firms in Nigeria but non-significant while board size, board meetings and Board gender mix has a negative impact on earnings management of listed industrial goods firms in Nigeria but non-significant. Based on the findings, the study further recommended that Financial Reporting Council of Nigeria (FRCN) should focus on issuing new standards in relation to having a compulsory independence director, larger number of directors with corporate expertise should be included on the boards and that more board gender mix balance in directors should be encouraged.
