id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
esutjss-264	Sinebe, Michael Tonbraladoh	Determinants of Earnings Management Practices and Financial Transparency in Nigeria	2025	14	.pdf	application/pdf	5283	281	40	The findings reveal that board size has a significant negative effect on earnings management, indicating that larger boards enhance oversight and reduce managerial opportunism. Leverage exhibits a weak but positive relationship with earnings management, implying that highly leveraged firms may manipulate earnings to meet financial obligations.	cache/esutjss-264.pdf	txt/esutjss-264.txt