INFLUENCE OF FINANCIAL REPORTING ON OPERATIONAL MANAGEMENT OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
Abstract
The debate on the financial reporting has continued unabated over time. This is in view of the importance of financial reporting in the attainment of organizational objectives. The role of financial reporting in operational management has garnered significant attention in the field of business and finance, particularly within the context of developing economies like Nigeria. Consequently this study was carried out to examined the effect of financial reporting on operation management of business organization; evidence from listed consumer good firms in Nigeria.. The broad objective of this study was to examined the influence of financial reporting on operation management of consumers goods firms in Nigeria. The independent variables of the study were financial reporting which was proxies by audit committee effectiveness, accounting conservatism and earnings quality while the dependent variable was proxy by just in time. Ex-post-facto research design was adopted. The population of the study consisted of 21 consumers goods firms on the floor of Nigerian Exchange Group while the sample size of nineteen was taken. The data for the study were extracted from the annual reports and accounts of the sampled firms for the year 2014 to 2024. The data were analyzed with descriptive statistics, correlation and hypotheses was tested using panel least square regression technique. The result of the findings indicates that audit committees effectiveness, accounting conservatism and earnings quality have a positive significant effect on operation management of consumer goods firms in Nigeria.. The study concluded that financial reporting have a positive significant effect on operation management of listed consumer goods firms in Nigeria. Based on the conclusion of study, it was recommended that the management of the consumer goods firms ought to adopt the various financial reporting in enhancing the value of their operational management.
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