Endurance Sani Aferokhe

Institutional Decoupling and the Economics of Financial Reporting: Evidence from Nigeria's Pharmaceutical Sector

Endurance Sani Aferokhe, Joan Onyinyechi Njoku, James Apemiye & Chigozie Kennedy Uzoh · Asian Journal of Economics, Business and Accounting · 2026

This study investigates whether corporate governance mechanisms constrain earnings management among listed pharmaceutical firms in Nigeria through the lens of institutional decoupling. The analysis covers 2015–2025 and uses a census of seven firms, yielding 58 firm-year observati...