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To explore how board gender diversity affects the quality of financial reporting among publicly listed firms in Nigeria.

January 23, 2026Open Access

Does board gender diversity affect financial reporting quality in Nigeria?

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To explore how board gender diversity affects the quality of financial reporting among publicly listed firms in Nigeria.
Analyzed a panel dataset of 152 firms from 2015 to 2024
Measured financial reporting quality using accruals quality
Controlled for firm-specific characteristics such as size, profitability, and audit quality
Found a significant positive relationship between board gender diversity and financial reporting quality
Gender-diverse boards enhance the credibility and transparency of financial reports
Effect remains strong even after accounting for various firm-specific characteristics

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Examines board gender diversity's influence on financial reporting quality in Nigeria, indicating a positive relationship.

Onipe Adabenege Yahaya (2026) studied this question.

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