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September 10, 2025Journal of Policy and Development Studies

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

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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.

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Implication

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

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Edwin Aruobogha (2025) studied this question.

synapsesocial.com/papers/68c1a27254b1d3bfb60ddd4a 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.

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

Key Points

Discussion

Implication

Cite This Study

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

Key Points

Discussion

Implication

Cite This Study

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