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FINANCIAL LEVERAGE AND EARNINGS MANIPULATION AMONG LISTED OIL AND GAS FIRMS IN NIGERIA

The oil and gas sector is characterised by high capital intensity, volatile cash flows, and significant exposure to debt financing. This study examines the influence of financial leverage and earnings manipulation among the listed oil and gas companies in Nigeria. The study employs both the Accrual...

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Autore principale: Saheed Akande SHITTU
Natura: Artigo
Lingua:Inglês
Pubblicazione: Kwara State University, Malete Nigeria 2026-06-01
Serie:Malete Journal of Accounting and Finance
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Accesso online:https://majaf.com.ng/index.php/majaf/article/view/392
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