Description
Abstract
This study aimed at investigating the relationship between firm structural characteristics and financial reporting quality of quoted financial institutions in Nigeria. It formulated the following specific objectives to investigate the extent to which firm size, firm age and leverage affect the financial reporting quality of quoted financial institutions in Nigeria. The sample of this study consisted of 21 quoted insurance companies, of which data was gotten from their annual reports. The study proxies financial reporting quality using reliability and firm structural characteristics, using firm age, firm size, and firm leverage. The multiple regression analysis was used to analyze the behavior of the variables. Our findings suggested that firm size had a positive and significant relationship with financial reporting quality, firm age had a positive and significant relationship with financial reporting quality and similarly firm leverage had a positive and significant relationship with financial reporting quality in quoted financial institutions in Nigeria. The study, therefore, recommended that the management of firms should endeavor to increase their assets as it depicts firm size, ensure that firm continues to be in existence and that great attention should be placed on leverage as it could make or break a firm.
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