Profitability and Timeliness of Financial Reports in Nigerian Quoted Companies

This study examined the relationship between profitability and timeliness of financial reports in Nigerian quoted companies. Ex Post Facto research design was adopted for the study. The population is all the 145 quoted companies in Nigeria. The sample size was determined using Taro Yamane method. Data were sourced from the content analysis of annual reports and accounts of the selected quoted Nigerian companies for eleven years from the year 2010 to 2019. The panel data regression technique was used to estimate the relationship between the variables with aid of e view 9.0 software. The outcome of the study revealed that there is a significant relationship between profitability and timeliness of financial reports in Nigerian quoted companies at 5 level of significance. The study therefore, recommended Since lower profitability most especially losses poses high risk including liquidation risk. Auditors should take more time in their audit to avoiding future litigations more especially the firms with bad news. 

by Aigienohuwa, Osarenren O | Uniamikogbo, Emmanual "Profitability and Timeliness of Financial Reports in Nigerian Quoted Companies" 

Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-6 , October 2021, 

URL: https://www.ijtsrd.com/papers/ijtsrd47698.pdf 

Paper URL : https://www.ijtsrd.com/management/accounting-and-finance/47698/profitability-and-timeliness-of-financial-reports-in-nigerian-quoted-companies/aigienohuwa-osarenren-o

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