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IMPACT OF FINANCIAL REPORTING ON FINANCIALPERFORMANCE OF QUOTED COMPANIESIN NIGERIA

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Abstract

The study is about the impact of financial reporting on financial performance of quoted companies in Nigeria. The essence of this research work is to determine the relationship between the quality of financial reporting and profit after tax, return on asset, and return on equity. Data collections were both form primary and secondary sources. The primary data was basically obtained by administration of questionnaire while that of secondary data was from annual reports of sampled/ selected quoted companies. The study adopted the survey research and cross sectional research design. The sampledcompanies were obtained by using the stratified sampling technique while the sample size was obtained using the proportional sampling technique, Also, 450 copies of a well-structured questionnaire were also distributed but only 350 were returned and analyzed. The variables considered in the study were financial reporting and financial performance, which were represented by quality of financial repor
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