Corporate governance mechanism and financial reporting quality

Summary 

This study examined corporate governance mechanism and financial reporting quality of listed industrial goods firms in Nigeria. The study covers the board size, board independence, CEO duality and board diversity as corporate governance mechanism variables. The study employs secondary sources of data from the financial statements for the period of six years (2015– 2020). Random Effects Regression technique of data analysis was used in the analysis of data. The study found a significant positive relationship between the corporate governance mechanism variables and financial reporting quality during the period under review. The study showed that variable covered explained about 64% of the total variation in financial reporting quality during the period.