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Financial Reporting Quality and Dividend Policy of Listed Non-Financial Firms in Nigeria

Author

Listed:
  • Amah Kalu Ogbonnaya

    (Department of Accounting, School of Management Technology Federal University of Technology Ikot Abasi, Akwa Ibom state)

  • Amauwa Basil Chinemerem

    (Department of accounting, College of Management Sciences, Michael Okpara University of Agriculture, Umudike Abia state.)

  • James Obioma Nelson

    (Department of Accounting, College of Management Science, Nnamdi Azikiwe University, Awaka Anambra state.)

Abstract

This study examined financial reporting quality and Dividend policy of listed non-fincial firms in Nigeria over a period of 2015-2014.specifically Dividend pay ratio (DPR), Dividend Per share (DPS) Dividend Yield (DY) severed as a measure of Dividend Policy. The study utilized a sample of listed telecommunication sector of the Nigeria Exchange Group (NGX) as at 2024.Secondary Data were sourced from annual statement of the different firms used, including central bank Bulletin. Data were analyzed using Descriptive statistics. The Empirical findings revealed that audit quality has a significant effect on dividend per share and dividend yield but does not have significant effect on dividend payout ratio of non-financial firms in Nigeria. Based on level of significance, it can be concluded that financial reporting quality significantly affect dividend policy of non-financial firms in Nigeria.

Suggested Citation

  • Amah Kalu Ogbonnaya & Amauwa Basil Chinemerem & James Obioma Nelson, 2026. "Financial Reporting Quality and Dividend Policy of Listed Non-Financial Firms in Nigeria," International Journal of Research and Innovation in Applied Science, International Journal of Research and Innovation in Applied Science (IJRIAS), vol. 11(6), pages 4292-4305, June.
    • Handle: RePEc:bjf:journl:v:11:y:2026:i:6:p:4292-4305
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