Corporate Attributes and Financial Reporting Quality of Listed Non-Financial Firms in Nigeria (Record no. 6033)

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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/>
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Main Subject Accounting
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Item type Students Thesis
Holdings
Source of classification or shelving scheme Not for loan Permanent location Current location Shelving location Date acquired Accen. No. Koha item type
    Main Library Main Library Reference 03.08.2021 15020101015 Students Thesis

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