出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study has been carried out to empirically examine the relationship between corporate governance variables, corporate attributes variables and timeliness in a developing country, Nigeria. Using a sample of 118 listed companies on the Nigerian Stock Exchange (NSE), the study depended on the use of descriptive statistics and the Ordinary Least Square (OLS) regression analysis. From the study, there appears to be evidence of an unusually long time lag made by Nigerian listed companies included in this study. The average total lag between the end of the year and the AGM is 193 days which equates to over six months for Nigerian companies. The study similarly tested for the relationship between board independence, board size, company size, leverage, profitability, audit firm size, audit delay and the timeliness of financial statements. Of all the variables examined, none of the variables where found to be statistically significant except for audit delay. Clearly from the study, we discovered that most of the companies on the NSE are not complying with the laid down stipulations guiding the submission of financial statements and as such it is highly recommended that the NSE, Securities and Exchange Commission (SEC), Financial Reporting Council (FRC), the Central Bank of Nigeria (CBN), and other regulatory agencies should put in place measures to ensure strict compliance with the laid down rules and regulations.
关键词：Corporate attributes; corporate governance; financial reporting and Timeliness.
