Influence Of Earnings Management On Financal Performance Of Agricultural Firms Listed In Nairobi Securities Exchange

Abstract

The objective of the study was to determine the influence of earnings management on the financal performance of agricultural firms listed in Nairobi Securities Exchange. A descriptive survey research design was applied. A Census of all the 6 companies listed inNairobi Securities Exchange as at July 2014 to July 2019 constituted the study population. The study employed secondary data extracted from audited financial statements and individual companies annual report for the five year period covering July 2014 to July 2019. Record survey sheet was used when collecting data for independent and dependent variables. Data collected was analyzed by using descriptive and inferential statistics. Under descriptive statistics the study considered; Mean, Minimum, Maximum and Standard deviation. For inferential statistics the study considered correlation and multiple regression. Statistical Package of Social Science (SPSS) software program was applied in the analysis of the study with respect to the objectives of the study. The study found out that earnings management has a positive significant effect on financal performance. Earnings management has a positive relationship with the Return on Investment (ROA) of the firms under study. The study recommended that agricultural firms listed in NSE should adopt prudent earnings management.

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APA

Jeruto, G (2024). Influence Of Earnings Management On Financal Performance Of Agricultural Firms Listed In Nairobi Securities Exchange. Afribary. Retrieved from https://tracking.afribary.com/works/influence-of-earnings-management-on-financal-performance-of-agricultural-firms-listed-in-nairobi-securities-exchange

MLA 8th

Jeruto, Gerio "Influence Of Earnings Management On Financal Performance Of Agricultural Firms Listed In Nairobi Securities Exchange" Afribary. Afribary, 04 Jun. 2024, https://tracking.afribary.com/works/influence-of-earnings-management-on-financal-performance-of-agricultural-firms-listed-in-nairobi-securities-exchange. Accessed 21 Nov. 2024.

MLA7

Jeruto, Gerio . "Influence Of Earnings Management On Financal Performance Of Agricultural Firms Listed In Nairobi Securities Exchange". Afribary, Afribary, 04 Jun. 2024. Web. 21 Nov. 2024. < https://tracking.afribary.com/works/influence-of-earnings-management-on-financal-performance-of-agricultural-firms-listed-in-nairobi-securities-exchange >.

Chicago

Jeruto, Gerio . "Influence Of Earnings Management On Financal Performance Of Agricultural Firms Listed In Nairobi Securities Exchange" Afribary (2024). Accessed November 21, 2024. https://tracking.afribary.com/works/influence-of-earnings-management-on-financal-performance-of-agricultural-firms-listed-in-nairobi-securities-exchange

Influence Of Earnings Management On Financal Performance Of Agricultural Firms Listed In Nairobi Securities Exchange

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