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Effect of Ownership Structure on the Financial Reporting Quality by Quoted Insurance Companies in Nigeria

Abstract This study investigates the effect of ownership structures on financial reporting quality of insurance firm in Nigeria, focusing on management ownership, institutional ownership and ownership concentration. The primary objective is to examine the effect of ownership structure on the quality of financial reporting using the Generalized Method of Moments approach. A sample of 100 observations was analyzed to assess the significance of each ownership structure in relation to the financial reporting quality. The results reveal significant positive effect of management ownership, instituti…

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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	Nigerian Accounting Horizon Journal
Date	2026-07-01
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.67862/nahj.2026.1obnkm0x
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7203831346`

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Effect of Ownership Structure on the Financial Reporting Quality by Quoted Insurance Companies in Nigeria. OpenAlex research, 2026. Vero Archive, record openalex:W7203831346.