The increasing pervasive failure of companies made it imperative to advocate for increased
financial reporting quality and to make stronger management control through creation of …

AbstractThe purpose of this study was to analyze the impact of the social and professional
identity of the members of the audit committee and the characteristics of the governance …

This study investigated the determinants of financial reporting quality among listed industrial
goods firms in Nigeria. All the 14 industrial goods firms listed on the Nigerian stock …

Purpose: The quality of financial reporting represents a major challenge for modern firms, as
well as for all stakeholders. It is indicative that international standards are developed in …

Objective: This study is implemented to identify the factors affecting favorable financial
reporting and also to investigate the impact of business and stock market cycles on the …

Comparability is among the key qualitative characteristics of accounting information, which
can be affected by various factors like management motivation and earnings management …

Firm characteristics include firm size, leverage, liquidity, sales growth, asset growth and
turnover. Others include ownership structure, board characteristics, age of the firm, dividend …

In order to explain the stock price crash risk as a proxy to measure asymmetry in risk, despite
its importance in portfolio analysis and capital assets pricing, no model has been designed …

Statistics show that over 70% of Kenya's population is employed in agricultural sector. It is
further revealed that agricultural sector account for about 27% of the nation's GDP. Good …

This study examined the interface between corporate attributes and financial reporting
quality of listed non-financial entities in Nigeria for the period 2011-2020. The entire 112 …