Timeliness is an important qualitative characteristic of accounting and is a fundamental element ... more Timeliness is an important qualitative characteristic of accounting and is a fundamental element of the relevance of financial reporting information. A company should be in a position to issue its financial statements timely. This research aims to investigate the timeliness of financial statements among the Deposit Money Banks in Nigeria. For the study, we selected a sample of 15 Deposit Money Banks listed by the Nigeria Stock Exchange between 2005 and 2013. The data were analyzed and results estimated using Ordinary Least Square (OLS) Regression which was complimented with the panel data estimation technique. The study tested for the relationship between bank size, leverage, profitability, audit firm size and the timeliness of financial statements. All the variables examined were found to be statistically significant except for leverage. The findings reveal that most of the banks now comply with regulations which enhance timely reporting of financial statements in Nigeria .It is hi...
Timeliness is an important qualitative characteristic of accounting and is a fundamental element ... more Timeliness is an important qualitative characteristic of accounting and is a fundamental element of the relevance of financial reporting information. A company should be in a position to issue its financial statements timely. This research aims to investigate the timeliness of financial statements among the Deposit Money Banks in Nigeria. For the study, we selected a sample of 15 Deposit Money Banks listed by the Nigeria Stock Exchange between 2005 and 2013. The data were analyzed and results estimated using Ordinary Least Square (OLS) Regression which was complimented with the panel data estimation technique. The study tested for the relationship between bank size, leverage, profitability, audit firm size and the timeliness of financial statements. All the variables examined were found to be statistically significant except for leverage. The findings reveal that most of the banks now comply with regulations which enhance timely reporting of financial statements in Nigeria .It is hi...
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Papers by Paul Adebayo