{"id":23230,"date":"2026-06-22T15:02:17","date_gmt":"2026-06-22T15:02:17","guid":{"rendered":"https:\/\/journals.amssr.org\/grjaf\/?p=23230"},"modified":"2026-06-22T15:03:08","modified_gmt":"2026-06-22T15:03:08","slug":"moderating-effect-of-whistleblowing-disclosure-on-earnings-management-and-shareholders-value-of-listed-deposit-money-banks-in-nigeria","status":"publish","type":"post","link":"https:\/\/journals.amssr.org\/grjaf\/2026\/06\/22\/moderating-effect-of-whistleblowing-disclosure-on-earnings-management-and-shareholders-value-of-listed-deposit-money-banks-in-nigeria\/","title":{"rendered":"MODERATING EFFECT OF WHISTLEBLOWING DISCLOSURE ON EARNINGS MANAGEMENT AND SHAREHOLDERS\u2019 VALUE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Download PDF<\/h2>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/journals.amssr.org\/grjaf\/wp-content\/uploads\/sites\/2\/2026\/06\/MODERATING-EFFECT-OF-WHISTLEBLOWING-DISCLOSURE-ON-EARNINGS-MANAGEMENT-AND-SHAREHOLDERS-VALUE-OF-LISTED-DEPOSIT-MONEY-BANKS-IN-NIGERIA.docx-1.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of MODERATING EFFECT OF WHISTLEBLOWING DISCLOSURE ON EARNINGS MANAGEMENT AND SHAREHOLDERS\u2019 VALUE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA.docx (1).\"><\/object><a id=\"wp-block-file--media-8ce1cf4b-fb71-4a51-a905-fc854d2b8ed0\" href=\"https:\/\/journals.amssr.org\/grjaf\/wp-content\/uploads\/sites\/2\/2026\/06\/MODERATING-EFFECT-OF-WHISTLEBLOWING-DISCLOSURE-ON-EARNINGS-MANAGEMENT-AND-SHAREHOLDERS-VALUE-OF-LISTED-DEPOSIT-MONEY-BANKS-IN-NIGERIA.docx-1.pdf\">MODERATING EFFECT OF WHISTLEBLOWING DISCLOSURE ON EARNINGS MANAGEMENT AND SHAREHOLDERS\u2019 VALUE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA.docx (1)<\/a><a href=\"https:\/\/journals.amssr.org\/grjaf\/wp-content\/uploads\/sites\/2\/2026\/06\/MODERATING-EFFECT-OF-WHISTLEBLOWING-DISCLOSURE-ON-EARNINGS-MANAGEMENT-AND-SHAREHOLDERS-VALUE-OF-LISTED-DEPOSIT-MONEY-BANKS-IN-NIGERIA.docx-1.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-8ce1cf4b-fb71-4a51-a905-fc854d2b8ed0\">Download<\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Authors<\/h2>\n\n\n\n<p>James Uchenna Okpe<sup>1<\/sup>, Dr. Luper Iorpev<sup>2<\/sup>, Dr. Kwaghfan Aondoakaa<sup>3<\/sup>, Dr. Godwin Terhile Kutse<sup>4<\/sup><\/p>\n\n\n\n<p>&nbsp;<em>Department of Accounting, Rev. Fr. Moses Oshio Adasu University, Makurdi, Nigeria<\/em><\/p>\n\n\n\n<p><em>Phone No: 08035957892, 08033764197 Email:<\/em>hemanprofessionals@gmail.com<sup>1<\/sup><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>ABSTRACT<\/strong><\/h2>\n\n\n\n<p><strong>Research Objective: <\/strong>This study investigated the moderating effect of whistleblowing disclosure on earnings management and shareholders\u2019 value of listed deposit money banks in Nigeria.&nbsp;<\/p>\n\n\n\n<p><strong>Methodology: <\/strong>The sample comprised ten (10) listed deposit money banks in Nigeria, drawn from a population of fourteen (14) banks. The study adopted an ex post facto research design and collected secondary data from annual reports and accounts for the period 2015 to 2024. Panel regression analysis was conducted using fixed-effects models.<strong>&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>Findings:<\/strong> The results indicated that earnings management has no significant direct effect on shareholders\u2019 value. However, the interaction between whistleblowing disclosure and earnings management significantly increases shareholders\u2019 value.&nbsp;<\/p>\n\n\n\n<p><strong>Conclusion: <\/strong>The study concludes that whistleblowing disclosures increase transparency and reduce unethical creative accounting, thereby increasing shareholder value.&nbsp;<\/p>\n\n\n\n<p><strong>Recommendation:<\/strong> The study also recommends that deposit money banks in Nigeria should fortify whistleblowing mechanisms and heighten ethical creative accounting practices to maximize shareholders\u2019 wealth.<\/p>\n\n\n\n<p><strong>Keywords:<\/strong> Shareholders\u2019 Value, Earnings Management, Whistleblowing Disclosure, Deposit Money Banks, Nigeria.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Download PDF Authors James Uchenna Okpe1, Dr. Luper Iorpev2, Dr. Kwaghfan Aondoakaa3, Dr. Godwin Terhile Kutse4 &nbsp;Department of Accounting, Rev. Fr. Moses Oshio Adasu University, Makurdi, Nigeria Phone No: 08035957892, 08033764197 Email:hemanprofessionals@gmail.com1 ABSTRACT Research Objective: This study investigated the moderating effect of whistleblowing disclosure on earnings management and shareholders\u2019 value of listed deposit money banks in Nigeria.&nbsp; Methodology: The sample comprised ten (10) listed deposit money banks in Nigeria, drawn from a population of fourteen (14) banks. The study adopted [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":21742,"comment_status":"open","ping_status":"0","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[335,621,619],"tags":[],"class_list":["post-23230","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-grjaf","category-vol-6-issue-2","category-volume-6"],"_links":{"self":[{"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/posts\/23230","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/comments?post=23230"}],"version-history":[{"count":2,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/posts\/23230\/revisions"}],"predecessor-version":[{"id":23234,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/posts\/23230\/revisions\/23234"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/media\/21742"}],"wp:attachment":[{"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/media?parent=23230"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/categories?post=23230"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.amssr.org\/grjaf\/wp-json\/wp\/v2\/tags?post=23230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}