College of Management and Social Sciences

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CAPACITY BUILDING FOR WIDOWS : PATHWAYS FOR SUSTAINABLE GRASSROOT DEVELOPMENT IN NIGERIA
(Covenant Journal of Business and Social Science Vol. 3, No 1 & 2, 2010) Georl!e, Tayo 0.
This paper examines capacity building for widows and pathways for sustainable grass root development in Nigeria. The increasing n'umber of widows with little or no means of capacity for economic empowerment at the grass root has become an acknowledged social problem in most developing societies like Nigeria. This paper argues the need for capacity building as an urgent step for attaining the needed sustainable national development for this segment of the population. The study relies on survey of942 widows across sixAwori communities, in Ogun state, Nigeria. Using descriptive statistics, the result shows that, about 60 percent of the sampled population had no form of fbrmal or informal education. Thus, they live in abject poverty. This paper recommends the need for both government and Non Governmental Organizations (NGO's) to drive capacity building through formal and Non-formal education, to enable widows especially at the grass root maximize their potentials in the ever changing world.
VIOLENCE AGAINST YOUNG WOMEN IN INFORMAL CROSS-BORDER TRADING IN SOUTH-WEST NIGERIA: IMPLICATIONS FOR ECONOMIC DEVELOPMENT AND POVERTY REDUCTION
(Internation Journal of Gender and Development Issues Vol., 11 No. 4, 2015) Geeorge, Tayo O.; Chukwuedozie, O. N.; Ozoya, M. I.
Nigerian women, through history, actively participate in the social, economic and political development of their societies. This is particularly true of women in southern Nigeria, especially Yoruba women. Women traders working in the informal sector are often subject to harassment and extortion at the border. These constraints undermine their economic activities. Women are more readily denied access to key trader networks than men. Time-consuming trade procedures and documentary requirements impinge more heavily on women, given the time they need for their household duties. And women working to produce exportable goods and services are typically less able than men to get the inputs and materials that would raise their productivity and allow them to compete better in overseas markets. A major setback for women in cross border trade is violence. This ranges from rape and other forms of sexual abuse, theft, robbery to seizure of goods. This paper therefore, examined the incidence of violence against young women . in informal cross-border trading in South-West Nigeria and its implications for economic development and poverty reduction, relying purely on secondary sources of data and relevant sociological theories. Findings in this project will bring to the fore, the constraints to the success of economic activities of young women and the effects on wealth creation and poverty reduction in South-West, Nigeria.
Widows’ Socio-Demographic Characteristics and the Observance of Widowhood Rites among the Aworis of Ogun State
(Mediterranean Journal of Social Sciences, 2016) George, Tayo O.; Omonijo, Dare Ojo; Uche, Onyekwere O. C; Anyaegbunam, Michael Chibuzor; Shaibu, Albert Oguche
This study examined the socio-demographic characteristics of widows in Awori two urban and two rural communities of Awori land in Ogun State, Nigeria and the observance of widowhood rites. It utilized a survey questionnaire containing open and closed ended questions to elicit information from 912 respondents. The linear regression was used in testing the hypothesis formulated for the study, in addition to cross-tabulations and simple percentages. The critical variables in the hypothesis are ten (10) indices which helped to measure the socio-demographic attributes of the widows sampled. The indices are: age, education, income, occupation, number of children, sex of children, religion, type of marriage, form of marriage and place of residence). The purpose was to determine which of these indicators had the most effect on the widowhood practices outcomes. The results revealed no relationships between the dependent and independent variables in the first model except for education and type of marriage which were found to be significantly related to widowhood rites. In the second model, widows’ education and occupation were both positively related to property inheritance and statistically significant. Finally, the study presented conclusion and recommendations on the basis of the findings.
Credit Risk Management: Implications on Bank Performance and Lending Growth
(Saudi J. Bus. Manag. Stud.; Vol-2, Iss-5B, 2017-05) Taiwo J. N.; Ucheaga E G.; Achugamonu Bede U.; Adetiloye K.; Okoye Lawrence U.; Agwu M. E.
This study is an empirical investigation into the quantitative effect of credit risk management on the performance of Nigeria’s Deposit Money Banks (DMBs) and Bank lending growth over the period of 17 years (1998- 2014). Secondary data for empirical analysis was obtained from CBN Statistical bulletin 2014 and World Bank (WDI) 2015. The study employed multiple linear regression model to analyze the time series data. The result showed that sound credit management strategies can boost investors and savers confidence in banks and lead to a growth in funds for loans and advances which leads to increased bank profitability.. The findings revealed that credit risk management has an insignificant impact on the growth of total loans and advances by Nigerian Deposit money banks. The study therefore recommends that DMBs in Nigeria should strictly adhere to their credit appraisal policies which ensures that only credit worthy borrowers have access to loanable funds. Banks are to ensure that funds are allocated to borrowers with decent to high credit ratings.
Chief financial officer roles and enterprise risk management: An empirical based study
(Heliyon, 2019) Ojeka Stephen A.; Adegboye Alex; Adegboye Kofo; Alabi Oluwaseyi; Afolabi Mosinmileoluwa; Iyoha Francis
This study investigates the influence of CFO roles on the implementation of ERM initiatives in a sample of Nigerian financial institutions (between 2013-2017). We develop three distinct factors representing the CFO roles namely CFO power, CFO experience and CFO knowledge using principal component factoring. Like prior work, we measure ERM components simultaneously to capture the extent of sophisticated ERM system. Our findings pose that the CFO involvement in ERM implementation remains minimal while the CRO is solely responsible for ERM implementation, which could undermine cost-benefit effectiveness. Our empirical evidence reports that the sophisticated ERM only promote the market evaluation while the accounting performance is undermined. The result then contravenes the expectation that effective ERM enhances accounting performance by mitigating risk exposure. While the sophisticated ERM is significantly positive with leverage, which reveals that ERM implementation does not necessarily reduce the firm risk. This indicates that the ERM implementation remains ineffective to mitigate risks, where the CFO involvement in the ERM initiative is limited. We then advocate that CFOs should be allowed to contribute strongly on some specific aspects of ERM initiatives namely identification and analysis of key risk indicators, the financial implication of risks and integration of ERM into traditional finance activities.
DOES CEOs POWER MODERATE THE EFFECT OF AUDIT COMMITTEE OBJECTIVITY ON FINANCIAL REPORTING QUALITY IN THE NIGERIAN BANKING SECTOR?
(Academy of Strategic Management Journal, 2019) Ojeka Stephen A.; Fakile Fakile; Iyoha Francis O.; Adegboye Alex; Olokoyo Felicia
This study empirically examined the impact of audit committee objectivity (contingent on CEO Power) on the quality of financial reporting in the Nigerian Banking Sector. The study adopted a survey research approach and secondary data extracted from financial statement. The OLS and LSDV analysis were used to investigate the impact of Audit Committee objectivity on the quality of financial reporting with or without CEO power and influence. The findings showed, that, while audit committee independence impact positively on the relevance and reliability of financial report, the same cannot be said when there was CEO power. CEO power in the audit committee mitigated the benefits of independence and caused its overall effects on financial reporting quality of no significant in terms of relevance and reliability. The study therefore recommended that having a majority of independent directors would increase the quality of board oversight, lessen the possibility of damaging conflicts of interest and helps to repose inventors’ confidence especially foreign investors that would invariably draft in FDI. This will align boards’ decisions with the interests of shareholders they represent. This will reduce significantly the ability of the CEO overbearing influence on the committee activities in ensuring financial reporting quality.
Board Expertise and Sustainability Reporting in Listed Banks in Nigeria
(2019) Umukoro O. E.; Uwuigbe O. R.; Uwuigbe U.; Adegboye Alex; Ajetunmobi O.; Nwaze C.
Despite the growing evidence on the determinants of sustainability reporting, there exist limited and inconclusive studies on the impact of board expertise on sustainability reporting. This study investigates the influence of environmentally sensitive, certified or educated board members on the disclosure of sustainability report. Based on the static panel data regression estimators for 10 Nigerian Deposit Money Banks over the period of 2014- 2016, the study revealed that highly educated directors have an altogether constructive influence on the sustainability report disclosure while controlling for corporate administration and firm-level qualities. In addition, we find that the executive and non-executive directors have low experience in environmental issues resulting in an insignificant effect on the disclosure of sustainability reporting. This paper suggests that firms should allow more directors with environmental background, who have a lower motivation to boost transient returns since they are likely to influence environmental performance
Chief financial officer roles and enterprise risk management: An empirical based study
(Heliyon, 2019) Ojeka Stephen A.; Adegboye Alex; Adegboye Kofo; Alabi Oluwaseyi; Afolabi Mosinmileoluwa; Iyoha Francis
This study investigates the influence of CFO roles on the implementation of ERM initiatives in a sample of Nigerian financial institutions (between 2013-2017). We develop three distinct factors representing the CFO roles namely CFO power, CFO experience and CFO knowledge using principal component factoring. Like prior work, we measure ERM components simultaneously to capture the extent of sophisticated ERM system. Our findings pose that the CFO involvement in ERM implementation remains minimal while the CRO is solely responsible for ERM implementation, which could undermine cost-benefit effectiveness. Our empirical evidence reports that the sophisticated ERM only promote the market evaluation while the accounting performance is undermined. The result then contravenes the expectation that effective ERM enhances accounting performance by mitigating risk exposure. While the sophisticated ERM is significantly positive with leverage, which reveals that ERM implementation does not necessarily reduce the firm risk. This indicates that the ERM implementation remains ineffective to mitigate risks, where the CFO involvement in the ERM initiative is limited. We then advocate that CFOs should be allowed to contribute strongly on some specific aspects of ERM initiatives namely identification and analysis of key risk indicators, the financial implication of risks and integration of ERM into traditional finance activities.
Institutions and the Challenges of Development in Africa
(Department of Sociology College of Business and Social Sciences Covenant University Ota, Ogun State, Nigeria, 2019) Onwuma, Anthony C.; George, Tayo O.
Africa's development and how it could be engendered has been the subject of scholarly interrogation for many decades. This finds expression in the many development policies fonnulated by African policy makers and political leaders to bail the continent out of the quagmire of underdevelopment. Painfolly, all the achieved results and success stories were disappointingly modest. This paper examines some key institutions such as Economic, Education and the political institutions. It concludes that weak institutions and the failure to fonnulate Afrocentric policies are the bane of development in the continent. Thus, the strengthening and repositioning of institutions in Africa will go a long way in ushering development in Africa.
“Corporate dynamism and cash holding decision in listed manufacturing firms in Nigeria”
(Problems and Perspectives in Management, Volume 17, 2019) Ozord, Emmanuel; Adetula, Dorcas; Elueya, Damilola Felix; Eluyela, Damilola Felix; Aina, Adenike; Ogabi, Mautin Arinola
Cash holding decision is a very crucial decision that strongly affects the performance of an organization. Corporate dynamism as a corporate governance tool was explored in this study in order to establish its relationship with cash holding decision in listed manufacturing companies in Nigeria. Board skill, female leadership, foreign directors, board ownership and directors’ compensation were used as proxies for corporate dyna mism. A panel regression model was adopted in this study to examine the implication of corporate dynamism on cash holding decisions spanning six years from 2012 to 2017. Random sampling technique was employed in order to arrive at thirty firms out of thirty-seven listed manufacturing firms, which comprised industrial and consumer goods sector. Board ownership and the existence of foreign expatriates were found to have a significant effect on cash holding decisions. It is concluded that directors with significant holdings tend to be more aggressive towards activities that enhance the performance of a firm, one of which is ensuring that optimal level of cash is held at a particular point in time in order to guide against liquidity problems, which may be caused by overtrading or even keeping excess idle cash, which is supposed to be invested in profitable ventures. Also, the fact that the existence of foreign expatriates will affect cash holding decisions, which may be justified by the fact foreign expatriates are displaying expertise because of diverse experience that they have been able to gain from different parts of the world.
Promoting female economic inclusion for tax performance in Sub-Saharan Africa
(Economic Analysis and Policy Volume 69 (Published byElsevier), 2020) Asongu A.; Adegboye Alex; Nnanna Joseph
This study explores whether female economic inclusion enhances tax performance in a sample of 48 countries in Sub-Saharan Africa from 2000 to 2018. The study’s empirical evidence is based on the generalized method of moments in order to account for endogeneity concerns. Three tax performance measurements are used, notably, total taxes revenue excluding social contributions, reported tax revenue derived from natural resources sources, and total non-resource tax revenue. Three female inclusion indicators are used, namely, female employment in industry, female labour force participation, and female employment. The following empirical evidences are documented; (i) There is a negative net effect from the enhancement of female employment in the industry on the total tax revenue. (ii) There is a positive net effect of female employment in the industry on the non-resource taxes. An extended threshold analysis is performed to establish the critical masses that could further influence tax performance positively. The following thresholds are established. (i) a minimum of 15.35 “employment in industry, female (% of female employment)” for the total tax revenue and (ii) a maximum of 23.75 “employment in industry, female (% of female employment)” for the non-resource tax revenue. These critical masses are crucial for sustainable development because, below or beyond these thresholds, policymakers should complement the female economic inclusion with other economic measures designed to improve tax performance in Sub-Saharan Africa.
THE FINANCIAL IMPACT OF COVID-19 ON POULTRY INDUSTRY IN NIGERIA
(European Journal of Accounting, Auditing and Finance Research Vol 8, 2020) Alawode, Olufemi
The covid-19 pandemic as declared by WHO in March 2020 is a game changer that introduced a “new normal” of every facet of life, every sector of the economy and every cluster of the population. The key indicators of business plan and continuity, government policies and security imopacting logistics have been affected and in all affecting the short-term survival rate of the poultry industry.The analysis revealed that all proxies of covid-19 indicators such as business plan and continuity, government policies and security impacting logistics have a significant positive effect on the financial health of the poultry industry (Adjusted R2= 0.949, F-statistics = 5.512 : p= 0.000<0.05). Thus, the research concluded that a well-managed Covid-19 indicators and proxies have a significant positive effect on the financial health of the poultry industry in Nigeria.
MANAGEMENT INFORMATION SYSTEM AND QUALITY OF CORPORATE REPORTING IN NIGERIA
(International Journal of Business and Management Review Vol.8,, 2020) Alawode, Olufemi Peter; Adegbie, Folajimi Festus
With the whole world now a global village with all wired via computer systems the business system environment is then dominated by computerised technology. The purpose of this paper was to examine the effect of management information system as a process for improving the key variants of organisation functions as it affects revenue, cost, data security and consequentially the organizational achievement of contributing to the stakeholders welfare.There is hardly any distinction in the utilisation of management information system from small to large organisations, it’s a function of birds nesting according to size and thus the review is taken from the statutory compliance, customer database management and the safety of the data involved including the hardware devices. Accounting information system and the operational information system combined with separate or integrated forecasting and reporting tool are essential components of information management and most critically the people that will operate the system. The research design was descriptive survey to study and observe the influence of management information system in organizational success in a competitive cyber-crime prone environment. The analysis revealed that all proxies of management information system such as general information system, production simulation system, reporting package, forecasting tool have a significant positive effect on the statutory reporting compliance (Adjusted R2= 0.945, F-statistics = 351.505. : p= 0.000<0.05). All proxies of management information system have a significant positive effect on customer relationship management (Adjusted R2= 0.847, F-statistics = 113.534.: p= 0.000<0.05). The result also shows all proxies of management information system have a positive effect on data storage and security (Adjusted R2= 0.935, F-statistics = 291.517.: p= 0.000<0.05). Thus, the study concluded that the proxies of management information system considered have a significant positive influence on the quality of corporate reporting.
Effect of upper echelons’ demographic characteristics on earnings management in troubled non-listed companies in Nigeria
(Cogent Arts & Humanities, 2020) Taleatu, Taofiki Akinwumi; Adetula, Dorcas; Iyoha, Francis Odianonsen
Research has shown that companies in a financial crisis are usually successful in hiding their poor performance through aggressive earnings manage ment at the detriment of stakeholders like investors and loan providers. The wave of current bank loan defaulters rocking the Nigerian banking system afforded a unique opportunity to study earnings management in troubled, non-listed companies in Nigeria to contribute to the attainment of the sustainability goal 9 on industriali zation in developing countries. This study aimed at investigating the influence of top management’s demographic characteristics on corporate earnings management. Using Slovin’s 1960 sampling size formula, 80 non-listed companies were selected for the study from the list of 98 non-listed companies among the debtors of Assets Management Corporation of Nigeria (AMCON). Copies of a questionnaire were administered on 240 financial officers (3 participants per company). Descriptive statistics involved computation of percentages, means and standard deviations while hypotheses were tested with structural equation modelling using AMOS SPSS. Findings revealed a relatively high level of earnings management with significant positive relationships with age, tenure, educational level and gender of the CFOs. Lower earnings management was observed among middle-aged, female, more educated and short-tenure CFOs. The study concludes that there is a positive sig nificant relationship between upper echelons’ demographic characteristics and earnings management in troubled, non-listed companies in Nigeria. The study recommends the appointment of more middle-aged, female and financially literate individuals into the upper echelons’ positions with a moderate tenure of five to ten years to promote corporate sustainable development in Nigeria.
An Appraisal of Radio Campaign on the Rights of the Girl Child in Rivers State, Nigeria
(Journal of Communication Studies, 2020) Okedi, Jesse; Osere, Janefrances Nkem
This study was carried out to appraise the influence of radio campaign on the rights of the girl child in Rivers State. The objectives were to find out the extent to which residents of Rivers State exposed themselves to radio campaigns on the rights of the girl child and determine the effect of such campaign on them. To achieve this, descriptive survey design was adopted. The population of the study comprised residents of Rivers State and the sample size of 400 was gotten, using the Taro Yamane formula. The multistage sampling technique was used to fragment the population into the three senatorial zones in Rivers State; to six Local Government Areas and finally, to eighteen political wards cum units from where semi-structured questionnaire was used to gather data. The data were presented in frequency tables and analysed, using the simple percentages for easy interpretation. The findings showed that the level of exposure to radio campaigns on the rights of the girl child in Rivers State was low and that the radio campaigns had a positive influence on the respondents. It was, therefore, recommended that radio stations in Rivers State should partner non-governmental organisations in order to widen the scope of the girl child rights campaign and that the government should muster the political will to enforce the rights of the girl child across various strata of society.
Credibility of Social Media News in Broadcasting: A study of three Radio Stations in Port Harcourt.
(Department of Linguistics & Communication Studies, University of Port Harcourt, Port Harcourt, 2020) Aniefiok, Udoudo; Osere, Janefrances Nkem
Social media news cannot be denied the speed with which it spreads once the news breaks and the reliance by the traditional mass media as sources of the news they publish. However, the credibility of social media news has been questioned by many. This paper seeks to examine the extent of credibility attached to breaking news on social media by Treasure FM, Nigeria Info and Family Love FM, all in Port Harcourt. The main objective of the study is to critically examine the use of social media news by the three radio stations in Port Harcourt and how they verify the reliability of the sources of such news. The research design used in the study is survey, with in-depth interview as the tool for data collection. Findings show that among the three radio stations, Treasure 98.5 FM put the credibility of social media news at 30%, the Nigeria Info 92.3 FM put the credibility of social media news at less than 50% while the Family Love 97.7 FM hardly sees any credibility in social media news. The three radio stations, however, agree that social media news is the most timely and cost effective when the source is verifiable. Among others, it is recommended that while the use of breaking news on social media can help in timely news broadcast and reduction in cost, it is necessary that radio stations carry out in-depth verification of social media news sources before such news stories are broadcast to avoid embarrassment to professionalism
CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING PRACTICES IN THE LISTED COMPANIES IN NIGERIA
(Academy of Accounting and Financial Studies Journal, 2020) Olojede, Paul; Iyoha, Francis Odianonsen; Ben-Caleb, Egbide
The idea that firms should be ‘governed’ as opposed to just being ‘managed’ is a recent phenomenon that has caught the attention of the stakeholders because of the global financial crisis of 2008. Despite the various governance reforms, the managers take undue advantage of imperfections in the market to manage earnings to the detriment of other stakeholders. This paper empirically studied the impact of corporate governance mechanisms on creative accounting practices in the listed companies in Nigeria. We used a longitudinal design for the study because repeated observation of the same variables are involved (corporate governance mechanisms and creative accounting practices) over a 13-year period (2005 -2017). The study population was 166 listed companies on the Nigerian Stock Exchange as at 31st December, 2017 and 70 companies were selected as a sample, using multi sampling technique. We collected data for the variables from the companies’ annual reports and accounts sourced from African Financials, Nigerian Stock Exchange and individual company websites. The study used descriptive statistics, correlation, OLS regression, panel fixed effects model (FEM) and panel random effects model (REM) for the analysis and hypothesis testing. The outcome of the study revealed that corporate governance mechanisms jointly have a great significant impact on creative accounting practices (CAP) in Nigeria, but the level of impact differs among individual corporate governance mechanisms. Audit committee and gender diversity have negative and significant relationship with creative accounting practices, showing that increase in either of them reduces unethical practices and manipulation of accounting numbers. The ownership concentration has a positive and significant impact on creative accounting practices. However, board size, board independence, managerial ownership and CEO duality are positive and do not have any significant impact on creative accounting practices. The study recommends for the use of both sanctions and moral suasion in compelling compliance with relevant laws, accounting standards and corporate governance codes. In addition, more women participation on the board and audit committee independence should be encouraged.
Corporate environmental reputation management and financial performance of environmentally sensitive companies in Nigeria
(Cogent Social Science, 2020) Oluseyi-Sowunmi, Sharon O.; Iyoha, Francis Odianonsen; Owolabi, Akintola A.
Business activities have direct and indirect effects on their immediate environment. The degree of impact a business venture would have on the envir onment depends on the nature of business. This work examines the impact of environmental reputation management on the financial performance of environ mentally sensitive companies in Nigeria. This work includes an extensive review of relevant literature, hinging this research on stakeholder theory. Data were gathered from corporate annual reports and sustainability reports sourced on-line. The ana lytical research design was utilised in undertaking the study. A sample of 46 companies was selected from public limited liability companies listed on the Nigerian stock exchange and operating in environmentally sensitive sectors. The corporate reports were analysed from 2008 to 2017 financial years. Linear Regression analysis was employed to test the hypothesis. Findings revealed a significant positive relationship between corporate environmental reporting quality and financial performance; reputation risk management and financial per formance of environmentally sensitive companies in Nigeria. The level of environ mental reporting quality by environmentally sensitive companies in Nigeria causes 13.1% change in the financial performance of the reporting company. Corporate reputation risk management of environmentally sensitive companies in Nigeria causes 11.4% change in the company’s financial performance. It is hereby, recom mended that environmentally sensitive companies should ensure high-quality environmental reputation management to achieve their profit maximisation aim. This high-level environmental management contributes to the achievement of the fifteenth sustainable development goal (life on land), set to attain sustainable management of forests, freshwater and ecosystem.
Agricultural Revamping via Major Capital Outlay the Antidote to Food Insecurity Challenges in Nigeria
(Academy of Entrepreneurship Journal, 2020) Omodero, Cordelia Onyinyechi; Adetula, Dorcas; Iyoha, Francis Odianonsen
Food insecurity in Nigeria has necessitated this study which emphasizes agricultural revamping as the antidote to the prevailing circumstance of food crisis in the country. This study draws the attention of the present administration to the urgent need for significant capital investment in agriculture as a means to proffer a permanent solution to food insecurity in Nigeria. This study employs literature review approach and discovers that the factors impeding food safety in Nigeria include farmers' lack of access to the credit facility, insufficient farmlands, security threat on farmers and farmers’ lack of education. However, relevant econometric techniques and statistical tools are specifically applied to examine the impact of government expenditure and agricultural output on food safety using a secondary source of data spanning from 2008 -2019. From the findings of this study, agricultural output has a considerable influence on food safety, but government expenditure on agriculture is yet to gain momentum in affecting adequate food production in the country. Thus, this study concludes that there is an urgent need for the government to invest significantly in agriculture which serves as an antidote to food security challenges in Nigeria.
MODERATING EFFECT OF GOVERNANCE QUALITY ON THE RELATIONSHIP BETWEEN CFOs’ NARCISSISM AND CORPORATE EARNINGS MANAGEMENT IN NIGERIA
(Journal of Management Information and Decision Sciences, 2020) Taleatu, Taofiki Akinwumi; Adetula, Dorcas; Iyoha, Francis Odianonsen
Upper echelons in an organization such as chief financial officers (CFOs) have been implicated in corporate fraudulent earnings management. Their narcissistic traits have also been linked with unethical accounting practices while little is known on the moderating effect of corporate governance quality on this relationship. Hence, this study investigated the moderating effect of corporate governance quality on the relationship between CFOs' narcissistic trait and earnings management in troubled, non-listed companies in Nigeria. The primary data for the study was obtained from the survey of 80 non-listed companies indebted to the Asset Management Corporation of Nigeria (AMCON). The survey involved the distribution of copies of a structured questionnaire to two hundred and forty (240) CFOs and other financial officers in the sampled companies. Two hundred and four (204) copies of the questionnaire, which represents a response rate of 85%, were found suitable for data analysis. Descriptive statistics involves the computation of means and standard deviations. Moderated regression analysis was employed to test the hypothesis of the study. Our findings revealed high CFOs' narcissism (Mean = 3.6961, SD = 1.03428, Min = 1, Max = 5), upward earnings management (Mean = 3.8137, SD = 1.00472, Min = 1, Max = 5) and moderate corporate governance quality (Mean = 3.2353, SD = 1.25299, Min = 1, Max = 5). The study also revealed a significant positive relationship between earnings management and CFOs' narcissistic trait (beta = 0.636, t-value = 21.628, P<.05, Sig. = 0.000). A significant negative relationship was observed between corporate governance quality and earnings management (beta = -.360, t value = -12.251, P<0.05, Sig. = 0.000). However, further finding revealed that corporate governance quality has a significant moderating effect on the relationship between CFOs' narcissistic trait and corporate earnings management (beta = 0.145, t-value = 9.582, P<0.05, Sig. = 0.000). The policy implications of these outcomes include the need to strengthen corporate governance quality in non-listed companies in Nigeria. Consequently, the study recommends sensitization of the stakeholders of non-listed companies in Nigeria on the implementation of the Nigerian Code of Corporate Governance 2018 to reduce unethical accounting practices and promote corporate financial reporting quality in the country.