This study examined the impact of corporate governance and ownership structure on Earnings Management in Nigerian food product Firms. The study used data collected from annual reports and accounts of the sampled firms for the period of twelve years (12), starting from 2003 to 2014. Data was analyzed using descriptive statistics and correlation was carried out using Pearson Correlation Technique. A panel data regression technique was used because the data has time series and cross sectional features. It was found that board meeting has negative impact on earnings management; board gender and institutional ownership have negative relationship with earnings management.
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