INFLUENCE OF CORPORATE ATTRIBUTES ON TIMELINESS OF FINANCIAL REPORTING OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA
Keywords:
Corporate attributes, Timeliness, Financial Reporting, Firm size, Profitability.Abstract
Using cross-sectional data from selected firms from 2013 to 2022, a ten-year span, this research looked at the effect of corporate qualities on the financial reporting timeliness of quoted industrial products companies in Nigeria. This paper's particular goals were to ascertain interplay among business size and profitability and the timeliness of financial reporting. This study utilised an ex-post facto design as its research methodology. The thirteen (13) listed industrial products businesses in the Nigerian Exchange Group comprised the study's population and sample sizes. The results of the research, which were based on the yearly financial reports of the firms involved and data analysed using multiple regression analysis with the use of Stata output, showed that although profitability has no outcome on the promptness of financial disclosure, size has a considerable impact. Regulatory agencies should, among other things, push businesses to promptly provide their annual reports, regardless of whether they turned a profit in the year in question.
