FIRM ATTRIBUTES AND REPORTING QUALITY

ABSTRACT

This study examined Firm attributes and financial reporting quality. To address its objectives, the research formulated four research questions, four objectives and four hypotheses. The research access firm attributes and financial reporting quality in the Nigerian context, focusing on the consumer goods sector in Nigeria. The study adopts a random sampling method on the twenty one (21) consumer good firms listed in the Nigerian group exchange NGX  between the years 2012 to 2021. Ordinary least square(OLS) regression technique was used employed in estimating the data and testing the formulated hypothesis. The findings reveal that firm size has no significant relationship with financial reporting quality. However, board composition, profitability, and firm growth each have a significant positive impact on the financial reporting quality of consumer good firms in Nigeria. Based on the findings, the study proposes that consumer goods companies in Nigeria should prioritize corporate governance reforms, strategic profitability, and sustainable growth to improve financial transparency and investor confidence.