ABSTRACT

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Abstract
This study examined the impact of ownership structure on reported earnings quality of quoted consumer goods companies in Nigeria. The study covered the period of nine years from 2011 to 2019. The study used Ex post-facto research design. The total number of listed consumer’s goods firms as at 31st December, 2019 were twenty-three (23) out of which a sample of fifteen (15) was used for the study. Secondary data from annual reports and accounts were employed. Multiple regression was adopted as a technique of analysis. The results shown that managerial ownership has a negative insignificant impact on reported earnings quality. The study also shown that institutional ownership and ownership concentration have a positive significant impact on reported earnings quality. While family ownership has a positive insignificant impact on reported earnings quality. Based on these findings, the study recommends that institutional ownership and ownership concentration should be encouraged by monitoring authorities such as Security and Exchange Commission (SEC) because of the role the plays in restraining managers to act in a manner that favours the corporation.
Keywords: earnings quality, ownership structure, managerial ownership, institutional ownership, ownership concentration, family ownership

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