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Research Article
Vol. 12, Issue 1
Non-Executive Directors’ Attributes and Earnings Management of Listed Oil and Gas Marketing Firms: Evidence from Nigeria
Non-Executive Directors (NEDs) are considered to be efficient in enhancing corporate governance and business prosperity of companies. Despite many studies on the effect of board attributes on earnings management yet, few studies explored the net effect of non-executive directors’ attributes on earnings management. Thus, objective of the paper was t...