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Factors Influencing Internet Financial Reporting Among Non-Financial Listed Firms In Nigeria

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  • Aderemi Olalere ADEBAYO

    (Osun State University, Okuku Campus, Okuku, Nigeria)

Abstract

This study investigates the factors influencing internet financial reporting among non-financial listed firms in Nigeria, considering factors such as firm size, profitability, and auditor reputation. The study population consists of one hundred and twelve (112) non-financial listed firms of which purposive sampling technique was used to select fifty (50) firms having adequate information needed for the study in their annual report from 2012 – 2018. The study utilised multiple regression analysis to investigate the influence of firm size, profitability, and auditor reputation on internet financial reporting. It was found that firm size positively influences internet financial reporting, while profitability and auditor reputation have a positively significant influence on internet financial reporting. Therefore, the study recommends that policymakers endeavour to ensure that the listed firms provide their financial report for easy access to users on the websites.

Suggested Citation

  • Aderemi Olalere ADEBAYO, 2021. "Factors Influencing Internet Financial Reporting Among Non-Financial Listed Firms In Nigeria," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(1), pages 13-25.
    • Handle: RePEc:brc:brccej:v:6:y:2021:i:1:p:13-25
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    References listed on IDEAS

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    More about this item

    Keywords

    internet financial reporting; firm size; profitability; auditor reputation;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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