Effect of Financial Reporting Quality on Corporate Performance Evidence from Listed Banks in Nigeria
Journal Title: International Journal of Trend in Scientific Research and Development - Year 2021, Vol 5, Issue 3
Abstract
This study determined the relationship between discretionary accruals, non discretionary accruals, on return on investment. Data for this study were obtained from secondary sources only. The study adopted an ex post facto research design. The secondary data were obtained from annual reports of 22 listed banks in Nigeria Stock Exchange. The sample banks were obtained using the stratified sampling technique while the sample size was obtained using the random sampling technique. The variables that were considered in this study are financial reporting quality and corporate performance, which were represented by the effect of discretionary accruals, and non discretionary accruals on return on investment. Data analyses were carried out using Ordinary Least Square statistical tools with aid of E view 9 and the level of significance used to test the hypothesis was 5 . The findings show that there is negative but significant relationship between discretionary accruals, non discretionary accruals and return on investment. Based on the findings, the study recommended that management of listed banks should ensure that they adopt best practices in financial reporting like Automated financial reporting solutions because there is direct relationship between abnormal accruals and return on investment. Anichukwu, Salome A | Ekwueme, Chizoba M "Effect of Financial Reporting Quality on Corporate Performance: Evidence from Listed Banks in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-3 , April 2021, URL: https://www.ijtsrd.com/papers/ijtsrd39835.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/39835/effect-of-financial-reporting-quality-on-corporate-performance-evidence-from-listed-banks-in-nigeria/anichukwu-salome-a
Authors and Affiliations
Anichukwu, Salome A | Ekwueme, Chizoba M
Keywords
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