FIRMS ATTRIBUTES AND FINANCIAL REPORTING TIMELINES: EVIDENCE FROM LISTED CONSUMER GOODS FIRMS IN NIGERIA
Abstract
This study investigates the effect of firm’s attributes on financial reporting timelines of
listed consumer goods firms in Nigeria. The study adopted an ex-post-facto research
design and secondary data was gathered to analyze the relationship between the
variables. The population of the study consist of twenty-one (21) consumer goods firms
with regional, national and international authorizations listed on the Nigeria Exchange
Group (NGX) fact book, as at 31st December, 2024. The data used in the research was
obtained from audited corporate financial statement and annual report of the fifteen
(15) selected consumer goods firms covering an operating period of ten (10) years from
(2015-2024). The collected data were analyzed using multiple regression analysis. From
the results, it was revealed that firm’s size has positive and significant relationship with
financial reporting timelines of listed consumer firms in Nigeria and there is a negative
but significant relationship between firm’s age and financial reporting timelines of
listed consumer goods firms in Nigeria. Also, the result shows that leverage has positive
but insignificant relationship with financial reporting timelines of listed consumer
goods firms in Nigeria. The study therefore recommended that listed consumer goods
firms in Nigeria should invest in modern financial reporting technologies and software
that facilitate the automation of data collection, processing, and reporting thereby
reducing the time taken to prepare and finalize financial statements. Firms should
review and strengthen their internal financial reporting processes to ensure that they
can meet reporting deadlines more effectively, regardless of their leverage status.
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Published in UNIPORT JOURNAL OF BUSINESS, ACCOUNTING & FINANCE MANAGEMENT
ISSN: 1596-9911
This article appears in our peer-reviewed academic journal
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