The growing convolution of industries and the need for corporate business survival has created a cognizance dilemma on the nexus of earnings management and managerial compensation paradigm, especially in developing nations. Hence, this paper sought to examine the nexus of earnings management and managerial compensation in Nigerian manufacturing firms. The study collected panel data from audited annual financial reports of six selected manufacturing firms listed in the Nigeria Stock Exchange, covering the period from, 2012-2019. The data were analyzed using descriptive statistics, correlation and Panel Regression Model. The findings indicate that earnings management is a significant determinant of managerial remuneration. Therefore, the study concludes that managing earnings of firms has a positive significant relationship with executive remuneration, and as such compensation should be tied to performance of the firm in real values.

Paradigms are some principles and assumptions, which define frameworks and research priorities in each discipline. Many believe that operational research (OR) is not a science and like many other sciences does not have any paradigm. However, since OR is committed to scientific methods, therefore it contains a methodological paradigm. The purpose of this paper is to consider theoretical methodologies in the field of OR. This paper performs a review on the existing literature based on interpretive hermeneutic approach. Based on literature review, the study determines four principles and assumptions for each OR paradigms and a classification of the methods are presented. The results show that OR has four main paradigms and there are many methods in OR fields to tackle a particular problem where each problem belongs to a particular paradigm. In addition, instead of using a particular method in problem situations, we can implement a combination of methodologies.