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

Google Scholar : https://bit.ly/3TmGbDi

Scribd : https://tinyurl.com/29xpmj8u

DOI : https://doi.org/10.5281/zenodo.8278713

Abstract : 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.

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.

Never miss an update from Papermashup

Get notified about the latest tutorials and downloads.

Subscribe by Email

Get alerts directly into your inbox after each post and stay updated.
Subscribe
OR

Subscribe by RSS

Add our RSS to your feedreader to get regular updates from us.
Subscribe