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.
