| 520 สาระสังเขป |
This research examined the nexus between firm attributes and the quality of financial reporting (FRQ) among consumer goods firms listed in Nigeria from 2013 to 2021. Fourteen (14) firms were purposefully selected out of the 21 quoted consumer goods companies using a casual research design. The study used correlation matrix, panel regression and descriptive statistics for analysis. The findings indicated that certain firm structural attributes, like leverage has negative effects on discretionary accrual whereas firm size has positive effects on discretionary accruals. On the other hand, company monitoring attributes, such as board independence have a positive and significant impact on discretionary accruals whereas board gender diversity does not any significant impact on FRQ. However, firm performance attributes, like profitability and liquidity, did not have any noteworthy effect on FRQ. In conclusion, this study suggests that firm structural and monitoring attributes play a substantial role in FRQ, while firm performance attributes do not. The study recommends that company managers should ensure the improvement of firm performance attributes which will lead to high-quality accounting information and in turn sustain investors? confidence. Also, effective and efficient monitoring attributes should be in place to facilitate improved decision-making and increase transparent financial reporting which will reduce the possibility of misstatements and fraudulent activities. However, structural attributes should be strategically utilized to the firm's advantage to ensure high quality financial reporting which will boost the investors? confidence and improve the firm reputation. |