000 -LEADER |
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008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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100 ## - MAIN ENTRY--AUTHOR |
Author |
SHINYABOLA, Mary Iyanuoluwa |
245 ## - TITLE STATEMENT |
Title |
Corporate Attributes and Financial Reporting Quality of Listed Non-Financial Firms in Nigeria |
250 ## - SUPERVISOR |
Supervisor |
Mr. TALEATU, Akinwumi |
260 ## - IMPRINT |
Place of publication |
Ibafo |
Department (College) |
Accounting and Finance |
Date of publication |
2019 |
300 ## - COLLATION |
Pagination |
vii,; 79p. |
Other physical details |
tables |
520 ## - SUMMARY, ETC. |
Summary, etc |
This study investigated the impact of corporate attributes on financial reporting quality of listed,<br/>non-financial firms in Nigeria. The alarming rate of corporate scandal all over the world with no<br/>exception of Nigerian corporate environment is a concern for researchers to investigate the<br/>impact of corporate attribute on financial reporting quality listed firms in the country. Secondary<br/>data were collected from NSE factbook (2016) and corporate websites of the firms sampled for<br/>the study. Correlation and regression analyses were employed to test the hypotheses of the study.<br/>Findings revealed that firm size and profitability had positive significant effect on financial<br/>reporting quality of listed, non-financial firms in Nigeria. Further result from this study indicated<br/>that leverage and type of audit firm had no significant effect on financial reporting quality of<br/>listed, non-financial firms in Nigeria. Hence, the study concluded that only firm size and<br/>profitability had positive significant effect on financial reporting quality of listed, non-financial<br/>firms in Nigeria. The study recommended that the policy makers and regulators should intensify<br/>regulations and surveillances on listed, non-financial firms due to the empirical evidence that<br/>quality financial reporting is associated with corporate attributes.<br/> |
650 ## - TRACINGS |
Main Subject |
Accounting |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Item type |
Students Thesis |