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Firm Performance Attributes and Quality of Financial Reporting of Listed Non - financial Firms

Author

Listed:
  • Jonshon Kolawole OLOWOOKERE

    (Department of Accounting, Osun State University, Osogbo, Nigeria)

  • Oyewole Oladunni AJIBOYE

    (Department of Accounting, Osun State University, Osogbo, Nigeria)

  • Jimoh IBRAHIM

    (Department of Accounting, Osun State University, Osogbo, Nigeria)

Abstract

This study examines the influence of firm performance attributes on the quality of financial reporting of listed non-financial firms in Nigeria within the range of 2012 and 2020. The research design adopted was an ex post facto. A sample size of 72 firms was selected to make up the 648 observations. Descriptive statistics and fixed effect panel regression were used to establish the link between the identified independent variables and the quality of financial reporting. The outcomes reveal that return on asset is connected with the quality of financial reporting positively and significantly while revenue growth influence the quality of financial reporting negatively and significantly. In line with the outcomes, this study suggests that the management of Nigerian non- financial firms should maximize the benefit of their revenue growth chances to issue standard accounting information which will precisely avail expanded chances for the growth of the business.

Suggested Citation

  • Jonshon Kolawole OLOWOOKERE & Oyewole Oladunni AJIBOYE & Jimoh IBRAHIM, 2022. "Firm Performance Attributes and Quality of Financial Reporting of Listed Non - financial Firms," Business & Management Compass, University of Economics Varna, issue 3-4, pages 213-227.
    • Handle: RePEc:vrn:journl:y:2022:i:3-4:p:213-227
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    More about this item

    Keywords

    Financial reporting quality; profitability; revenue growth; performance attribute;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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