CORPORATE GOVERNANCE PRACTICES AND FINANCIAL REPORTING QUALITY

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ABSTRACT

The broad objective of this study is to examine the effect of corporate governance practices on financial reporting quality. The study adopted the descriptive survey design with secondary data derived from Nigeria Exchange Group (NGX). This study adopted a robust regression analysis to test the hypotheses. The findings of this study reveal that to board size has a positive impact on financial reporting quality, but it also reveals that audit committee and ethical guidelines has a negative impact on financial reporting quality. The study recommends that organisations should focus on optimising the composition, structure, and functioning of board and audit committee, as well as prioritising the implementation of ethical guidelines.

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