Effects Of Firm Characteristics On Timeliness Of Financial Reporting of Listed Agriculture Firms in Nigeria
| dc.contributor.author | Ismaila, Olotu Abdullahi | |
| dc.contributor.author | Abdullahi, Musa Abdullahi | |
| dc.contributor.author | Sani, AbdulRahman Bala | |
| dc.date.accessioned | 2023-12-11T12:44:33Z | |
| dc.date.available | 2023-12-11T12:44:33Z | |
| dc.date.issued | 2017-01-04 | |
| dc.description.abstract | A policy thrust of the current administration in Nigeria is development of the agricultural sector, Timeliness is a vital characteristic of accounting and it is an important element of the relevance of financial reporting information. The purpose of this paper is to examine empirically the effect of corporate characteristics on timeliness of financial reports of listed agriculture firms in Nigeria. Firm characteristics used include firm size, profitability, growth, liquidity, leverage, and auditor type. The period for the study is 2006-2015. The data were analyzed using panel regression analysis. The study found that there is variability in the timeliness of financial reporting by agriculture companies and, companies in this industry delay reports beyond the regulatory threshold. In addition, it was found that firm growth has a positive and statistically significant effect on timeliness. The relationship between firm size, profitability, liquidity, leverage and auditor type on timeliness is not statistically significant. It is recommended, that efforts should be made by companies to avail annual reports timely. | en_US |
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| dc.identifier.uri | https://keffi.nsuk.edu.ng/handle/20.500.14448/2167 | |
| dc.language.iso | en | en_US |
| dc.publisher | Department of Accounting, Nasarawa State University, Keffi. | en_US |
| dc.subject | Timeliness, Firm Size, Growth, Liquidity, Profitability, Leverage | en_US |
| dc.title | Effects Of Firm Characteristics On Timeliness Of Financial Reporting of Listed Agriculture Firms in Nigeria | en_US |
| dc.type | Other | en_US |