Key Features:
No of Chapters: 5
No of Pages: 85
Methodology: Multiple Regression Analysis
Introduction:
The objective of this study is to empirically examine management delay in financial reporting and firm characteristics in Nigeria. The specific objectives are to:
determine the relationship between company size and management delay in financial reporting;
examine the extent to which profitability influence management delay in financial reporting;
ascertain the relationship between leverage and management delay in financial reporting;
determine the relationship between company age and management delay in financial reporting;
Research Hypothesis
The following hypotheses stated in null form were tested in the course of the study;
H01: There is no significant relationship between company size and management delay in financial reporting.
H02: There is no significant relationship between profitability and management delay in financial reporting.
H03: There is no significant relationship between leverage and management delay in financial reporting.
H04: There is no significant relationship between company age and management delay in financial reporting.
Scope of the Study
“This study focuses on management delay in financial reporting and firm characteristics– evidence from quoted firms in the Nigeria Stock Exchange. As such, the population of the study is the entire one hundred and seventy (170) quoted companies on the Nigeria Stock Exchange as at December, 2018 (NSE, 2018).A sample of thirty (30) quotedcompanies on the Nigeria Stock Exchange will be drawn from the population using the convenience sampling technique. The choice of the convenience sampling technique is hinged on the anticipated difficulty in downloading or accessing published financial statements and accounts of the entire quoted companies in Nigeria for the period under study.”
“The study will cover a period of six (6) years i.e. (2012 – 2017).”
Significance of the Study
“This study is anticipated to give beneficial insight into improving the quality of financial reporting decisions to a very healthy result in quality investment. This study will contribute to the literature as it will provide additional empirical evidence on the impact of company size, profitability, leverage, company age and liquidity on management delay in financial reporting practices in companies.”
“Furthermore, given the empirical nature of the study, the outcome of this study would aid policy makers and regulatory bodies in economic modeling and policy simulation with respect to the selected variables examined in the study.”
The result of the study would be of benefits to investment analysts, investors and corporations in examining the influence of firm characteristics on management delay in financial reporting in Nigeria.
It will also be useful in stimulating public discourse given the dearth of empirical researches in this area from emerging economies like Nigeria.
Finally, it would also add to the available literature on the area of study while also providing a platform for other researchers who may want to further this study.
Limitation of the Study
The use of sample size instead of the entire population of the study. However, the sample size will not be sufficient enough to capture the parameters of the population.
Measurement of variables: variables measurement will reflect the normal measurement accepted in empirical research and globally acceptable; that is the study will adopt the measurement of variables used in internationally and locally published journals.
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