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Managerial Efficiency and Financial Reporting Quality in Quoted Deposit Money Banks in Nigeria
The paper investigated the quality of financial reporting in Nigerian banks, the impact of certain firm-specific institutional factors, and the how corporate governance mechanisms influence the relationship between managerial efficiency and reporting quality. Discretionary accruals were utilized in the study as a gauge of the financial reporting quality because they provide a reliable assessment of earnings management in Nigerian banks. The study employed a retrospective method using data on 11 quoted deposit money banks in Nigeria and the period 2014 to 2024. Audited financial statements and …
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