POLITICAL INFLUENCE AND GOVERNMENTAL FINANCIAL REPORTING.
Journal Title: International Journal of Advanced Research (IJAR) - Year 2018, Vol 6, Issue 1
Abstract
Financial reporting quality (FRQ) refers to better information dissemination across different user groups. It remains a prevalent phenomenon for assessing organizations? performance and survival. Drawing on theoretical exigencies, this study tests the effects of political influence on FRQ using survey research approach and self-administered questionnaire. Data were gathered from 118 directors of finance representing local governments from four States at the north-west geopolitical zone of Nigeria. The regression estimate revealed a significant positive relation between political influence and FRQ. The study implication was discussed in the context of Nigeria.
Authors and Affiliations
Maruf Mustapha, Ku Nor Izah Ku Ismail, Halimah Nasibah . Ahmad
Keywords
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- EP ID EP276783
- DOI 10.21474/IJAR01/6434
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