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Effect of Determinants of Financial Reporting Timeliness on Reporting Timeliness: An Empirical Study of Nigerian Banks

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Effect of Determinants of Financial Reporting Timeliness on Reporting Timeliness: An Empirical Study of Nigerian Banks


Ogbodo, Cy Okenwa | Jiagbogu, Nwadiogo K



Ogbodo, Cy Okenwa | Jiagbogu, Nwadiogo K "Effect of Determinants of Financial Reporting Timeliness on Reporting Timeliness: An Empirical Study of Nigerian Banks" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-3, April 2021, pp.16-24, URL: https://www.ijtsrd.com/papers/ijtsrd38670.pdf

This study assesses the relationship between the determinants of financial reporting timeliness of Nigerian banking industry. Specifically, the study ascertains the effect of bank age on the timeliness of financial reporting in Nigerian banks; examines the effect of the size of audit firm on the timeliness of financial reporting in Nigerian banks. Ex-Post Facto research design was adopted. The population of the study will consists of deposit money banks quoted on the Nigerian Stock Exchange. The study covered eleven years of annual reports and accounts of these companies from 2011 to 2019. Data were extracted from annual reports and accounts of the sample population. Hypotheses formulated for the study were tested using the Regression analysis with aid of E-view version 9 software package. From the test conducted, the study found that the age of the bank has a significant effect on the timeliness of financial reporting. The size of an audit firm significantly influences the timeliness of financial report because auditors cannot change the timeliness of financial report without the corporation of their client. To mitigate the problem of reporting lag in financial reporting in the Nigeria banking sector, there should be harmonization of the various conflicting provisions regarding timeliness as currently contained in the various enactments.

Financial Reporting Timeliness, Age of a bank, and Size of audit firm


IJTSRD38670
Volume-5 | Issue-3, April 2021
16-24
IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470
Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

International Journal of Trend in Scientific Research and Development - IJTSRD having online ISSN 2456-6470. IJTSRD is a leading Open Access, Peer-Reviewed International Journal which provides rapid publication of your research articles and aims to promote the theory and practice along with knowledge sharing between researchers, developers, engineers, students, and practitioners working in and around the world in many areas like Sciences, Technology, Innovation, Engineering, Agriculture, Management and many more and it is recommended by all Universities, review articles and short communications in all subjects. IJTSRD running an International Journal who are proving quality publication of peer reviewed and refereed international journals from diverse fields that emphasizes new research, development and their applications. IJTSRD provides an online access to exchange your research work, technical notes & surveying results among professionals throughout the world in e-journals. IJTSRD is a fastest growing and dynamic professional organization. The aim of this organization is to provide access not only to world class research resources, but through its professionals aim to bring in a significant transformation in the real of open access journals and online publishing.

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