查看文章

Quality decision making is based on the quality of information available to investors and other stakeholders. Financial reports published by companies serve as the major means of financial information. The quality of these reports determines the types of decisions investors make. Various and alternate corporate governance variables have been evaluated in the literature. In this study, we incorporated the variables of enterprise risk management (ERMD) and corporate governance disclosure (CGDC) reports to enhance the robustness of the corporate governance model. By using secondary data from 150 companies in Nigeria, we sought to know the relationship between corporate governance variables and accounting quality, proxied by timeliness. The data were analyzed using the Ordinary Least Square (OLS) of multiple regressions along with the descriptive statistics to obtain the mean, standard deviation …