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Abstract

The purpose of this study is to look into the association between firm characteristics and financial report timeliness in Nigerian publicly traded companies. The study used an ex post facto research design. As of December 31, 2010, the population of Nigeria consisted of all publicly traded corporations. Nigeria had 145 publicly traded firms at the time. With the help of e-view 9.0 software, the method used panel data regression to estimate the association between the variables. The study's findings revealed that, at a 5% level of significance, there is a substantial association between business size and financial report timeliness in Nigerian quoted companies. As a result of the study's findings, it was suggested that large companies frequently rely on outside sources of funding, and the providers expect high-quality, timely reports. As a result, organizations must comply with laws imposed by larger companies, which might affect the timeliness of financial reports. Larger organizations are generally more appealing to government agencies and regulatory bodies. As a result, mechanisms should be put in place to ensure that such organizations publish financial reports on a regular basis.

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How to Cite
Ogbodo, Okenwa C, & Aigienohuwa, Osarenren O. (2021). FIRM SIZE AND TIMELINESS OF FINANCIAL REPORTS IN NIGERIAN QUOTED COMPANIES. GIS Business, 16(3), 1-18. Retrieved from https://gisbusiness.org/index.php/gis/article/view/20331