Financial Reporting Quality, Ownership Structure and Financial Performance of Nigerian Non-Financial Quoted Companies (2009-2020)

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dc.contributor.authorIlesanmi Isaac OMOLE
dc.date.accessioned2024-05-30T13:04:38Z
dc.date.available2024-05-30T13:04:38Z
dc.date.issued2022-12
dc.description.abstractThe study examined the trend and pattern of financial reporting quality from 2009 to 2020, assessed the factors that determine financial reporting quality of non-financial quoted Nigerian companies and investigated the long run and short run effects of financial reporting quality on corporate performance of non-financial quoted companies in Nigeria. It also analyzed the dynamic relationships among financial reporting quality, ownership structure and corporate performance of non-financial quoted companies and examined the interactive effects of financial reporting quality and ownership structure and corporate performance of non-financial quoted companies in Nigeria. The study employed secondary source of data collection. A sample of 60 quoted companies out of 107 non-financial listed companies in Nigeria were purposively selected based on availability of required information in their annual reports and the existence of the companies over a period of 2009-2020. The findings revealed that interaction between financial reporting quality and ownership structure has a positive effect on performance. The study recommended that regulatory agency should pay adequate attention to monitoring rules that will guarantee definite rules for the avoidance of “window dressing behavior” of management in financial reporting, also, should Endeavor to regulate the ownership structure of companies through policies, so as to stimulate the financial performance. Industrial regulators should emphasize the need for the mix of institutional, foreign and managerial involvement in companies, both in terms of equity ownership and significant presence on the board of directors to allay the agency problems, thereby help to reduce the conflict of interest between managers and shareholders, companies should increase their institutional owners since its control mechanisms would avoid collision between managers and dominants shareholders so as to prevent the problem of expropriation. Keywords: Managerial Ownership, Institutional Ownership, Foreign Ownership, Firm size, Financial Reporting Quality, Tobins- Q
dc.identifier.citationKate Turabian
dc.identifier.otherPh.D
dc.identifier.urihttps://repository.lcu.edu.ng/handle/123456789/421
dc.language.isoen
dc.publisherLead City University
dc.relation.ispartofseriesPh.D
dc.subjectManagerial Ownership
dc.subjectInstitutional Ownership
dc.subjectForeign Ownership
dc.subjectFirm size
dc.subjectFinancial Reporting Quality
dc.subjectTobins- Q
dc.titleFinancial Reporting Quality, Ownership Structure and Financial Performance of Nigerian Non-Financial Quoted Companies (2009-2020)
dc.typeThesis

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