Firm Attributes and Financial Reporting Timeliness of Consumer Goods Firms Listed in Nigeria Stock Exchange

Authors : Onumoh Ahmed Yahaya; Halima Ahmed Usman

Volume/Issue : Volume 7 - 2022, Issue 6 - June

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This study investigates firm attributes and financial reporting timeliness of consumer goods firms listed in Nigeria Stock Exchange. The study two objectives were formulated for the study to investigate the effect of firm size, and independent directors on financial reportage timeliness of consumer goods firms listed in Nigeria Stock Exchange. Based on these objectives, two research hypotheses. The study employed correlational and quantitative research designs to carry out the research. Correlation and multiple regression were used as data analysis techniques to investigate the study's goal using STATA 13.0. According to the findings, firm size has a considerable favorable impact on financial reporting timeliness. In addition, the study finds that board independence has had no discernible impact on the financial reportage quality of consumer goods firms listed in Nigeria Stock Exchange throughout the period under consideration. The study recommends that firm should keep on increasing their sizes and users to look for larger firms when in need to deal with firms whose reporting they require to be timely.

Keywords : Board Independence, Firm Size, Timeliness.


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31 - March - 2024

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