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Timeliness of Financial Reporting in Nigeria

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  • U Efobi
  • P Okougbo

Abstract

This study explored the factors that can influence the timeliness of financial reporting in Nigeria using a sample of 33 financial institutions (2005–2008). The Generalized Least Square (GLS) regression method was used for the estimation and the results reveal that on the average, the sampled companies used 122 days after the year end for the release of their financial reports. The size, leverage and performance of the companies have a negative significant relationship with the timeliness of their financial reports while the age of the company has a positive significant impact. Corporate governance plays a complementary role with some of the explanatory variables to explain financial reporting timeliness in Nigeria.

Suggested Citation

  • U Efobi & P Okougbo, 2014. "Timeliness of Financial Reporting in Nigeria," South African Journal of Accounting Research, Taylor & Francis Journals, vol. 28(1), pages 65-77, January.
    • Handle: RePEc:taf:rsarxx:v:28:y:2014:i:1:p:65-77
    DOI: 10.1080/10291954.2014.11463127
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    Cited by:

    1. Phuong Lien Thi Hoang & Dong Xuan Pham & Eleftherios I. Thalassinos & Hoang Anh Le, 2022. "The Impact of Corporate Governance Mechanism, Company Characteristics on the Timeliness of Financial Statements: Evidence from Listed Companies in Vietnam," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 11, March.
    2. Beylem Çelik & Gökhan Özer & Abdullah Kürşat Merter, 2023. "The Effect of Ownership Structure on Financial Reporting Timeliness: An Implementation on Borsa Istanbul," SAGE Open, , vol. 13(4), pages 21582440231, November.
    3. Falana, Gbenga Ayodele & Olusola Esther (PhD) & Dagunduro, Muyiwa Emmanuel, 2023. "Effect of Big Data on Accounting Information Quality in Selected Firms in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(3), pages 789-806, March.

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