Firm Performance Attributes and Quality of Financial Reporting of Listed Non - financial Firms

Jonshon Kolawole OLOWOOKERE1, Oyewole Oladunni AJIBOYE2, Jimoh IBRAHIM3,
1Department of Accounting, Osun State University, Osogbo, Nigeria. Email: johnson.olowookere@ uniosun.edu.ng
2Department of Accounting, Osun State University, Osogbo, Nigeria. Email: oyewole.ajiboye@pgc. uniosun.edu.ng
3Department of Accounting, Osun State University, Osogbo, Nigeria. Email: jimohibrahim889@ gmail.com
Abstract
OLOWOOKERE, J. K., AJIBOYE, O. O., IBRAHIM, J. (2022) Firm Performance Attributes and Quality of Financial Reporting of Listed Non-Financial Firms. Izvestiya. Journal of Economics, Management and Informatics, 66 (3–4), pp. 213 – 227. https://doi.org/10.56065/IJUEV2022.66.3-4.183
This study examines the influence of firm performance attributes on the quality of financial reporting of listed non-financial firms in Nigeria within the range of 2012 and 2020. The research design adopted was an ex post facto. A sample size of 72 firms was selected to make up the 648 observations. Descriptive statistics and fixed effect panel regression were used to establish the link between the identified independent variables and the quality of financial reporting. The outcomes reveal that return on asset is connected with the quality of financial reporting positively and significantly while revenue growth influence the quality of financial reporting negatively and significantly. In line with the outcomes, this study suggests that the management of Nigerian nonfinancial firms should maximize the benefit of their revenue growth chances to issue standard accounting information which will precisely avail expanded chances for the growth of the business.
Keywords: Financial reporting quality, profitability, revenue growth, performance attribute
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