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- W4386693695 abstract "This study examined the impact of corporate governance attributes on financial reporting disclosure in listed industrial goods firms operating in Nigeria. The study spanned nine years, from 2013 to 2021, and utilized data extracted from the firms' annual reports and accounts. Generalized Method of Moment was employed, which has a technique of data analysis. The study revealed that board non-executive directors had a positive but insignificant effect on financial reporting disclosure, while board remuneration had a negative and significant effect. The study further revealed that audit committee expertise and institutional ownership have a positive and significant effect on financial reporting disclosure. However, audit tenure had a negative significant effect on financial reporting disclosure. The study's findings suggest that corporate governance attributes have a significant impact on financial reporting disclosure and that policymakers, regulatory bodies, and companies should prioritize certain attributes towards improving financial reporting practices. In particular, the study recommended that the industrial goods firms in Nigeria should ensure that they have audit committees comprising members with relevant financial expertise. By doing so, companies can improve the accuracy of their financial reporting and improve transparency, which in turn can increase investor confidence and support decision-making." @default.
- W4386693695 created "2023-09-13" @default.
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- W4386693695 date "2023-08-02" @default.
- W4386693695 modified "2023-10-18" @default.
- W4386693695 title "Corporate Governance Characteristics and Financial Reporting Disclosures of Listed Industrial Goods Firms in Nigeria" @default.
- W4386693695 doi "https://doi.org/10.59573/emsj.7(3).2023.28" @default.
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