Ismaila, Olotu AbdullahiAbdullahi, Musa AbdullahiSani, AbdulRahman Bala2023-12-112023-12-112017-01-04Abdulla, J.M.A. (1996): Timeliness of Bahraini annual reports, In Doupnik T.S. and Salter, S,B- (Eds.), Advances in International Accounting, 9, 73-88. Adbayo, P.A. & Adebiyi, W.K. (2016): Effect of firm characteristics on timeliness of corporate financial reporting: Evidence from Nigeria Deposit Money Banks. International Journal of Economics, Commerce and Management. 9(3), 369-381. Aikhatib, K. & Marji, Q. (2012). Audit report timeliness: Evidence for Jordan. Procedia-Sociai and Behavioural Sciences. 62, 1342-1349 Al-tahat, S.S.Y. (2015). Timeliness of audited financial reports of Jordanian listed companies. IPASJ International Journal of Management. 3(2),39-47 Ayemere, I.L. & Elijah, .A. (2015). Corporate attributes and audit delay in emerging markets: empirical evidence from Nigeria. The International Journal of Business and Social Research, 5(3): 1 -10 Ibadin, I. M.; Izedonmi, F. I. 0. & Ibadin, P. 0. (2012). The association between selected corporate attributes, company attributes and timeliness of financial reporting in Nigeria. Research Journal of Finance and Accounting. 3, (9). Iyoha, F.O. (2012) Company attributes and the timeliness of financial reporting in Nigeria. Business Intelligence Journal Vol. 5 No. 1,41 -49 Jaggi, B., & Tsui, J. (1999). Determinants of audit report lag: Further evidence from Hong Kong. Accounting and Business Research, 30:1, 17-28. Joshi, A. (2005). Timeliness in corporate reporting of Indian public financial institution (IPFI). Udyog Pragati, 29(2), 1-11.https://keffi.nsuk.edu.ng/handle/20.500.14448/2167A 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.enTimeliness, Firm Size, Growth, Liquidity, Profitability, LeverageOther