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This study investigates the influence of firm characteristics, specifically firm size, audit quality, and firm age, on real earnings management among listed cement companies in Nigeria. The Nigerian cement sector, being a cornerstone of the nation's economy, presents an ideal context for examining the interplay between corporate traits and earnings management practices. The study used a quantitative ex-post facto research design to analyse the secondary data from three cement companies from 2014 to 2021. The findings reveal that while firm size demonstrates a positive but insignificant relationship with real earnings management, suggesting that larger firms may engage in opportunistic practices, audit quality is significantly inversely related to real earnings management, indicating that higher-quality audits effectively mitigate earnings manipulation. Additionally, the analysis shows that older firms are more likely to engage in real earnings management, emphasizing the need for sustained governance mechanisms. This research extends the discourse on how firm characteristics affect financial reporting behaviors. The outcomes not only contribute to academic literature but also offer practical recommendations for regulators and corporate stakeholders aiming to enhance transparency and accountability in financial reporting. The aim to promote best practices and policies fostering transparency and integrity in financial reporting, particularly within Nigeria's crucial cement sector, thus reinforcing the overarching goal of enhancing trust and reliability in financial disclosures across emerging markets.

Keywords: KEYWORDS: Firms characteristics, firm Size, Audit Quality, Firm Age and Real Earnings Management

Citation: Almustapha, A.A., & Ibrahim, U.S. (2025). Firm Characteristics and Real Earnings Management in Listed Cement Companies in Nigeria. International Journal of Innovative Research in Accounting and Sustainability, 10(2), 25-37.