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This paper examined the effect of corporate governance structures on earnings persistence and value relevance of Nigerian firms. Analysis was made using multivariate and multiple regression analytic tools with sample of 148 audited financial statements of quoted Nigerian firms in Nigerian Stock Exchange between 2014 and 2017. We found that CEO duality positively but insignificantly affected income persistence and positively and significantly affected value relevance. Board size significantly and negatively affected earnings value relevance while it negatively and significantly affected earnings persistence. Audit committee had a significant positive effect on earnings value relevance and accrual persistence. Thus, audit committee plays a vital constraining role while board expansion does not necessarily increase earnings quality. Overall, we can infer that the analyses involving all key earnings quality proxies could yield a better conclusion. Investors should rely largely on models that examined various impacts on earnings quality proxies.

This study examines the mediating role of global economic crises (GECs) in the effect of growth strategies on Nigerian manufacturing firms' performance. The study used secondary data for the period between 2000 and 2017 in its analysis. Therefore, an expost facto research design was used in the analysis of 120 firms listed on the Nigerian Stock Exchange, which were selected out of 190 listed firms using a judgmental sampling technique. The researchers follow data cluster analysis approach to analyze the data for the time around a GEC, including pre-and