IMPACT OF CORPORATE GOVERNANCE ON FINANACIAL REPORTING QUALITY :A STUDY OF AFRIMEDIA PLC AND AIRTEL AFRICA PLC.
Abstract
.1 Background to the Study
In the contemporary corporate landscape, the integrity of financial reporting has become a focal point for stakeholders, regulators, and scholars alike. The accuracy, reliability, and transparency of financial statements are paramount for informed decision-making, investor confidence, and overall market stability. However, the prevalence of financial scandals and corporate failures globally has underscored the critical need for robust corporate governance mechanisms to enhance financial reporting quality.
Corporate governance encompasses the structures, processes, and practices through which organizations are directed and controlled. It serves as a framework for achieving a company's objectives, encompassing practically every sphere of management, from action plans and internal controls to performance measurement and corporate disclosure. Effective corporate governance ensures accountability, fairness, and transparency in a company's relationship with its stakeholders.
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