Determinants of Quality Accounting Information Disclosure

Sagin Oghenekowhodo Super and Nikhil Shil

Journal of Accounting and Finance in Emerging Economies, 2017, vol. 3, issue 1, 79-86

Abstract: Purpose: This study aims at examining the factors determining the quality of accounting information disclosure in Nigerian firms. The study made use of secondary data obtained from the Nigerian stock exchange. Ordinary least square regression technique was used to test the hypothesis for this study. The study found a positive relationship between firm size and disclosure quality. Institutional ownership, firm performance and earnings per share also had a positive relationship with disclosure quality. Firm leverage was found to have a negative relationship with disclosure quality. This study recommends that firms should introduce the idea of institutional ownership and also leverage usage should be minimized.

Keywords: Accounting Information; Quality; Disclosure; Nigerian Stock Exchange (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:src:jafeec:v:3:y:2017:i:1:p:79-86

DOI: 10.26710/jafee.v3i1.94

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