IMPACT OF FIRMS ATTRIBUTES AND QUALITY FINANCIAL REPORTING OF MANUFACTURING FIRMS IN NIGERIA.
Abstract
This study is on firm's attributes and quality financial reporting of listed manufacturing firms in Nigeria: The general objective of this study is to determine the impact of firm attributes on quality financial reporting of listed manufacturing firms in Nigeria. The study used ex-post facto research design; the sample size of this study is seven listed manufacturing firms while data for the study were sourced from the annual reports and accounts of the seven (7) selected manufacturing firms from 2013 to 2022. Data generated for this study was analyzed using Panel EGLS method of Eview 10. Analyses were carried out using frequency, percentages and mean. However, from the findings it was discovered that firm size has positive significant impact on the reliability quality of financial information of selected manufacturing firms in Nigeria. It also revealed that firm age does not have a statistically significant impact on the relevance quality of financial information reported by these manufacturing firms. Thus, the study recommends that management and shareholders of manufacturing firms should be careful not to be influence by firm age in considering implementation of standards and rules that affect the quality of financial reporting as it does not have material effect on it.
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