ACADEMIC JOURNAL OF EDUCATIONAL RESEARCH AND MANAGEMENT (AJERM)
Firm Characteristics and Quality of Financial Reporting in Nigerian Banks
E-ISSN: 2390-4383
P-ISSN: 1330-3473
DOI: https://iigdpublishers.com/article/997
This study determined the effect of firm characteristics on the quality of financial reporting of listed deposit money banks in Nigeria, using firm size, firm profitability and firm leverage as the independent variables. The data were extracted from seven selected deposit money banks in Nigeria. Pool regression analysis was employed to test the hypotheses. The study revealed that firm size and firm profitability have significant effect on financial reporting quality of listed deposit money banks in Nigeria at 5% level of significance. Firm leverage has no significant effect on financial reporting quality of listed deposit money banks in Nigeria at 5% level of significance. Conclusively, firm characteristics have significant effect on financial reporting quality in deposit money banks in Nigeria. Based on the findings, the study recommended that the banks should establish effective internal controls and robust reporting mechanisms to mitigate potential negative effect on financial reporting quality.
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