EFFECT OF BOARD GENDER DIVERSITY ON EARNINGS QUALITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Abstract

The quality of earnings for listed consumer goods firms in Nigeria is examined in this study in relation to board gender diversity. In order to accomplish the research objective information was obtained from the annual reports and accounts of fifteen (15) sampled consumer goods firms listed on the Nigeria Group Exchange between 2010 and 2022.Using multivariate regression analysis technique results showed that board gender diversity has a negative and insignificant effect on earnings quality of listed consumer goods firms in Nigeria. The study recommends the need for comprehensive evaluation of corporate governance systems of firms. Though there is yet no consensus on what number constitute an optimal board size, the study recommends that firms with more diverse ownership interest and shareholders needs to structure its board such that all key interest are represented.