CORPORATE GOVERNANCE MECHANISMS AND FINANCIAL REPORTING QUALITY OF LISTED COMMERCIAL BANKS IN NIGERIA

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dc.contributor.authorOgbeide, Sunday Oseiweh
dc.contributor.authorOgiugo, Henry Usunobun
dc.contributor.authorAdesuyi, Isaac Olufemi
dc.date.accessioned2021-03-11T13:09:12Z
dc.date.available2021-03-11T13:09:12Z
dc.date.issued2021-03-30
dc.descriptionStaff PUblicationen_US
dc.description.abstractThis study examined corporate governance mechanisms and financial reporting quality of listed commercial banks in Nigeria. The population of the study consists of all listed commercial banks on the stock exchange as at 31st December 2018. A sample of nine (9) listed commercial banks were selected and data were collected over the period 2008 to 2018. Descriptive statistics and panel Least Square regression were used for the data analysis. The findings reveal that board size and audit committee were negative and exerted significant impact on financial reporting quality of listed commercial banks while board independence is significant and exerts a positive influence on financial reporting quality of listed commercial banks in Nigeria. Female directorship does not have a significant relationship with financial reporting quality of listed commercial banks in Nigeria. The study therefore recommends that steps should be taken by regulators to stipulate stiffer penalty on firms engaging in earnings smoothing capable of undermining corporate governance ethics and framework for banks in Nigeria as this will serve as deterrent to others and further entrench sanity.en_US
dc.identifier.citationS.O. Ogbeide., Ogiugo, H.U., & Adesuyi, I.O. (2021). Corporate governance mechanisms and financial reporting quality of commercial banks in Nigeria. Insights into Regional Development, 3(1), 136-146. http://doi.org/10.9770/IRD.2021.3.1(8)en_US
dc.identifier.issn2669-0195
dc.identifier.urihttp://doi.org/10.9770/IRD.2021.3.1(8)
dc.identifier.urihttp://repository.elizadeuniversity.edu.ng/handle/20.500.12398/914
dc.language.isoenen_US
dc.publisherINSIGHTS INTO REGIONAL DEVELOPMENTen_US
dc.subjectBoard Size;en_US
dc.subjectBoard Independence;en_US
dc.subjectFemale Directorship;en_US
dc.subjectAudit Committee Size;en_US
dc.subjectfinancial Reporting Qualityen_US
dc.titleCORPORATE GOVERNANCE MECHANISMS AND FINANCIAL REPORTING QUALITY OF LISTED COMMERCIAL BANKS IN NIGERIAen_US
dc.typeArticleen_US
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