OPERATIONAL COSTS AND FINANCIAL REPORTING QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

ABSTRACT

This study was conducted to ascertain the relationship between Operating costs and financial reporting quality of listed deposit money banks in Nigeria. This Research used the data of (13) thirteen listed deposit money banks ranging from 2014 to 2023, to conduct the research. The cross sectional research design was employed for this study. The census sampling technique was used to determine the sample size. The OLS regression analytical tool was used to analyze the data.  The findings indicates that administrative costs and marketing costs has a significant relationship with financial reporting quality, while research and development costs and information and technology costs has an insignificant relationship with financial reporting quality.   It was concluded that an increase or decrease  in administrative costs will lead to an increase or decrease in financial reporting quality  of listed  deposit money banks in Nigeria, also, an increase in marketing costs will increase financial reporting quality   of listed deposit money deposit banks in Nigeria and vice versa, an increase in Research and development costs is likely to result in no change  in the  financial reporting quality of listed deposit money banks in Nigeria and an increase  in information and technology costs is likely to result in no change  in the  financial reporting quality of listed deposit money banks in Nigeria It is recommended that the top management of should  expend a substantial amount of funds to the administrative, marketing, research &  development and the information and technology aspect of the listed deposit money banks in order to enhance their financial reporting quality