Kwara State University
Saidu Musa
Designation: Assistant Lecturer
Department: Accounting and Finance
| My Publications | ||||||||
|---|---|---|---|---|---|---|---|---|
| S/N | Title | Abstract | Authors | Volume Numbers | Publication Type | Publication Date | Link | |
| 1 | EFFECT OF BOARD CHARACTERISTICS AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM LISTED FIRMS IN NIGERIA |
Incessant widespread of corporate financial scandals has been matters of concern among corporate stakeholders. This has been largely attributed to unethical accounting practices across the globe in the last decade. The management's unethical deals have cost the investing public serious financial losses amounting to several billions of naira. This study examines the effect of board characteristics and financial reporting quality of listed manufacturing companies in Nigeria. Ex-post facto research design was used with support of panel data. The population of the study was the totality of one hundred and eighty-four (184) listed firms on the Nigerian Stock Exchange. The sample size was forty-three (43) listed manufacturing companies in Nigeria. The data were collected from secondary source through the annual reports of listed manufacturing firms on the Nigeria Stock Exchange from 2007 to 2017. Descriptive statistics was employed and statistically analysed using multiple regression analysis. Result of the study shows that board expertise had a positive significant effect with financial reporting quality of the listed manufacturing firms in Nigeria 4.010, p<0.001) at 5% significance level. The study concluded that board expertise affect financial reporting quality of the listed manufacturing firms in Nigeria. The study therefore recommended that they should increase the proportion of expertise in the board in order to enhance the qualityof financial reports. Keywords:Board independence, Board diversity, Board expertise, Financial Reporting Quality, Listed manufacturing firms, Nigeria. | MubaraqSanni, Ph.D.;Abdulrasaq Mustapha Ph.D. &Saidu Musa | Vol.3, No.1. 2019 (52-68) | Ilorin Journal of Finance | 2019-06-18 | ||