September 10, 2025Journal of Policy and Development Studies

Board Characteristics and Financial Reporting Quality in Listed Nigerian Firms: Stakeholders’ Perspective

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Authors

EAEdwin AruoboghaDelta State University

Discussion

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Implication

Observational analysis shows board size, independence, and gender diversity affect financial reporting quality, highlighting potential governance improvements.

Key Points

Financial reporting quality is positively affected by return on assets, while other board characteristics showed limited impact.
Board size, independence, diligence, and gender diversity maintained a positive but insignificant relationship with financial reporting quality.
The study analyzed data from financial reports over a 10-year period, revealing key insights into corporate governance in Nigeria.
Enhancing board diversity, especially in gender, may improve financial reporting quality, indicating a need for better governance structures.

Cite This Study

Edwin Aruobogha (2025) studied this question.

synapsesocial.com/papers/68c23e94b210217d64792575 https://doi.org/10.4314/jpds.v18i3.14

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Implication

Observational analysis shows board size, independence, and gender diversity affect financial reporting quality, highlighting potential governance improvements.