This study basically examined the effects of corporate governance mechanism on earnings management in Nigeria. To achieve the objectives of this study, a total of 40 listed firms in the Nigerian stock exchange market were selected and analyzed for this study using the judgmental sampling...

The upper echelon theory predicts that the personalities, attributes, and skills of the managerial cadre should have an influencing role on the culture, practices, and outcomes within an organisation. In light of this prediction, this paper examines how overconfident CEOs may affect tax...