Corporate Governance and Quality of Financial Reporting in Listed Deposit Money Banks in Nigeria

Abstract

This study examined the relationship between corporate governance and financial reporting quality of listed deposit money banks in Nigeria. The study adopted the panel methodology as well as other econometric analysis. It was discovered that there exists a significant effect of corporate governance on financial reporting quality; although both variables of corporate governance (board size and board meeting frequency) showed a negative and insignificant effect on financial reporting quality of listed deposit money banks. The study recommends that the amount of board members as well as frequency of board meeting should be considered and moderated so as to gain positive benefits from it.