Work

Effect of Firm Attributes on Financial Reporting Lag of Financial Firms in Nigeria

Year: 2024

Type: article

Abstract: The lack of timely release of financial information could make investors seek alternative sources of information. Consequently, this may affect the investment opportunity decision of the organization. This study looks at how firm factors affect financial reporting lag in Nigerian financial organizations. The population comprises of all forty-eight (48) quoted financial enterprises in Nigeria, with forty-two (42) firms serving as the sample size. Following diagnostic tests, the hypotheses were assessed with a random effect regression model.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.13893006

Author: Sani Rufai Abdullahi, Alexander Onyebuchi Ude, Stephen Olumuyiwa Aboluja, Daniel Akubo and Siyaka Ahuoiza Rahanatu

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W6893130772

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