Board Characteristics and Financial Reporting Quality: An Empirical Analysis of Public Limited Companies in Cameroon

This study investigates the effect of board characteristics on the Financial Reporting Quality of Public Limited Companies in Cameroon. Primary data was collected from 60 Public Limited Companies and analysed using Pearson correlation and binary logistic regression. The findings reveal that Chief Executive Officer Duality significantly affects Financial Reporting Quality both negatively and positively depending on how the Chief Executive Officer navigates the dual roles of being a member of the board and where he is involved in making decisions that affect the evaluation of his own performance. Furthermore, the findings disclose that board size, board independence, and female representation in the board significantly influence the Financial Reporting Quality of Public Limited Companies in Cameroon. The study therefore recommends that: Public Limited Companies should maintain large board sizes of at least 16 members who possess the necessary expertise and financial knowledge to enhance Financial Reporting Quality; women who possess the necessary knowledge and skills to boost board deliberations and decision-making should be represented in the board to bring unique experiences and problem solving approaches; and that a Chief Executive Officers who at the same time is a member of the board be made to operate in a robust governance structure with clear roles and responsibility and be subject to regular checks and balances by the board of directors.

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Publication Details

Journal
International journal of research and scientific innovation
Published
2025-01-01
DOI
https://doi.org/10.51244/ijrsi.2025.120600124
Primary Topic
Financial Reporting and Valuation Research
Type
article
Field-Weighted Citation Impact
0.00
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article

Board Characteristics and Financial Reporting Quality: An Empirical Analysis of Public Limited Companies in Cameroon

Kueda Wamba Berthelo, Samuel Tanjeh Mukah, Ngassa Martin, Tiateh Prince Tantoh
International journal of research and scientific innovation
Financial Reporting and Valuation Research
article

Board Characteristics and Financial Reporting Quality: An Empirical Analysis of Public Limited Companies in Cameroon

Kueda Wamba Berthelo, Samuel Tanjeh Mukah, Ngassa Martin, Tiateh Prince Tantoh
article en

Abstract

This study investigates the effect of board characteristics on the Financial Reporting Quality of Public Limited Companies in Cameroon. Primary data was collected from 60 Public Limited Companies and analysed using Pearson correlation and binary logistic regression. The findings reveal that Chief Executive Officer Duality significantly affects Financial Reporting Quality both negatively and positively depending on how the Chief Executive Officer navigates the dual roles of being a member of the board and where he is involved in making decisions that affect the evaluation of his own performance. Furthermore, the findings disclose that board size, board independence, and female representation in the board significantly influence the Financial Reporting Quality of Public Limited Companies in Cameroon. The study therefore recommends that: Public Limited Companies should maintain large board sizes of at least 16 members who possess the necessary expertise and financial knowledge to enhance Financial Reporting Quality; women who possess the necessary knowledge and skills to boost board deliberations and decision-making should be represented in the board to bring unique experiences and problem solving approaches; and that a Chief Executive Officers who at the same time is a member of the board be made to operate in a robust governance structure with clear roles and responsibility and be subject to regular checks and balances by the board of directors.

International journal of research and scientific innovationVol. XII(VI)
Openalex Percentile: Top 74%
Financial Reporting and Valuation Research
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Board Characteristics and Financial Reporting Quality: An Empirical Analysis of Public Limited Companies in Cameroon — Kueda Wamba Berthelo, Samuel Tanjeh Mukah, et al. · International journal of research and scientific innovation (2025) | TGRS Research Map | TGRS