Effect of Financial Factors on Earnings Management of Listed Insurance Company in Nigeria

This study explores the relationship between financial factors—firm size, ownership concentration, and market pressure and earnings management measure using The modified Jones model in Nigerian listed insurance companies between 2014 to 2023. Using a positivist research philosophy, the study employs a descriptive cross-sectional design and analyzes secondary data from annual reports of 21 listed firms. A purposive sampling method was adopted , multiple panel linear regression was adopted with hausman test specifying random effect The findings demonstrate that firm size is positively and significantly associated with earnings management. Similarly, ownership concentration is positively and significantly related to earnings management. Market pressure also shows a positive and significant relationship with earnings management . In conclusion, the study provides robust evidence that selected financial factors significantly influence earnings management in Nigerian insurance companies the study recommends enhancing corporate governance mechanisms to improve transparency and accountability, diversifying ownership structures to reduce the influence of dominant shareholders, and alleviating market pressures through realistic financial targets. Strengthened regulatory oversight and the promotion of ethical corporate cultures are also advocated to curb earnings manipulation.