EFFECT OF FIRM ATTRIBUTES ON FINANCIAL REPORTING LAG OF FINANCIAL FIRMS IN NIGERIA

The lack of timely release of financial information could make investors seek alternative sources of information. Consequently, this may affect the investment opportunity decision of the organization. This study looks at how firm factors affect financial reporting lag in Nigerian financial organizations. The population comprises of all forty-eight (48) quoted financial enterprises in Nigeria, with forty-two (42) firms serving as the sample size. Following diagnostic tests, the hypotheses were assessed with a random effect regression model.

Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2024-10-05
DOI
https://doi.org/10.5281/zenodo.13893006
Primary Topic
Auditing, Earnings Management, Governance
Type
article
Field-Weighted Citation Impact
0.00
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article

EFFECT OF FIRM ATTRIBUTES ON FINANCIAL REPORTING LAG OF FINANCIAL FIRMS IN NIGERIA

Zenodo (CERN European Organization for Nuclear Research)
Auditing, Earnings Management, Governance
article

EFFECT OF FIRM ATTRIBUTES ON FINANCIAL REPORTING LAG OF FINANCIAL FIRMS IN NIGERIA

article en

Abstract

The lack of timely release of financial information could make investors seek alternative sources of information. Consequently, this may affect the investment opportunity decision of the organization. This study looks at how firm factors affect financial reporting lag in Nigerian financial organizations. The population comprises of all forty-eight (48) quoted financial enterprises in Nigeria, with forty-two (42) firms serving as the sample size. Following diagnostic tests, the hypotheses were assessed with a random effect regression model.

Zenodo (CERN European Organization for Nuclear Research)
Openalex Percentile: Top 39%
Auditing, Earnings Management, Governance
DOIOpen Access PDFOpenAlex
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EFFECT OF FIRM ATTRIBUTES ON FINANCIAL REPORTING LAG OF FINANCIAL FIRMS IN NIGERIA · Zenodo (CERN European Organization for Nuclear Research) (2024) | TGRS Research Map | TGRS