IIARD International Institute of Academic Research and Development

Journal of Accounting and Financial Management (JAFM )

E-ISSN 2504-8856
P-ISSN 2695-2211
VOL. 9 NO. 12 2023
DOI: https://doi.org/10.56201/jafm.v9.no12.2023.pg15.25

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An Analysis of Factors Affecting Financial Reporting Quality in Nigeria Pharmaceutical Sector

Amah, Kalu Ogbonnaya & Amauwa, Basil C

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Abstract

The study evaluated the factors affecting financial reporting quality in the Pharmaceutical sector in Nigeria. The specific objective of the study was to investigate the extent to which the variables chosen affect financial reporting quality in the Pharmaceutical sector. Accrual model was used to compute the proxy for financial reporting quality, while the independent variables were Profit after tax, Leverage, Age of the company, Total assert, Human Capital and Total equality of the company. A total of 10 pharmaceutical companies were used for the study, time series data used were obtained from annual report of the selected pharmaceutical companies from 2011-2020.The ordinary least square techniques were used to analyse the data. The result indicate a positive impact on financial reporting quality, the study therefore conclude that profit after tax, age total assert human capital total assert have significant effect on financial reporting quality of Pharmaceutical firms in Nigeria. The study recommends that handling the factors well it will go a long way in making sure that financial report comes out of high quality than before.

keywords:

Human Capital; Financial reporting quality; Pharmaceutical Companies; Accrual Model

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