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Effect Of Corporate Attributes On Financial Reporting Quality Of Listed Health Care Firms In Nigeria

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  • Nyam Teryam

    (Department of Business Administration, Joseph Sarwuan Tarka University, Makurdi)

Abstract

The quality of financial reporting has witnessed rising challenges for stakeholders within the Nigerian corporate economy. Thus, this study investigates the effect of corporate attributes on financial reporting quality of listed health care firms in Nigeria. The study adopted the ex-post facto design where the existing data are compared on some variables. The population of the study comprised of all the 7 health care firms listed on Nigerian stock exchange. Secondary sources of descriptive statistics, multiple regression techniques were used to test the study hypothesis. Findings from the analysis revealed that, firm size significantly affects the quality of financial reporting of listed health care firms in Nigeria (0.046<0.05), firm leverage does not significantly affect the quality of financial reporting of listed health care firms in Nigeria (0.336>0.05), board size significantly affects the quality of financial reporting of listed health care firms in Nigeria (0.031<0.05), the study recommended among others that Health care firms should seek to improve the assets value of the firms as this is seen to enhance the quality of financial reporting hence, attracting more equity from prospective investors as these firms are seen to have a prospect of quality financial reports.

Suggested Citation

  • Nyam Teryam, 2025. "Effect Of Corporate Attributes On Financial Reporting Quality Of Listed Health Care Firms In Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(9), pages 6559-6567, September.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-9:p:6559-6567
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    References listed on IDEAS

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    1. Olumide A. Olowokure & Muhammad Tanko & Terzungwe Nyor, 2016. "Firm Structural Characteristics and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria," International Business Research, Canadian Center of Science and Education, vol. 9(1), pages 106-122, January.
    2. Birger Wernerfelt, 1984. "A resource‐based view of the firm," Strategic Management Journal, Wiley Blackwell, vol. 5(2), pages 171-180, April.
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