FIRM CHARACTERISTICS AND FORWARD LOOKING INFORMATION DISCLOSURES OF LISTED COMPANIES IN NIGERIA
Abstract
This study examines the influence of firm characteristics on forward-looking information disclosures (FLID) among listed agriculture and consumer goods firms in Nigeria from 2014 to 2023. A 37-item index and regression model were used to analyze six key variables. Firm Age had a significant positive effect on FLID. Liquidity also showed a significant positive relationship. Firm Size had no significant effect, implying that larger firms do not necessarily disclose more forward-looking information. Leverage was not significantly related to FLID, indicating that debt levels do not influence disclosure behavior.
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