CORPORATE GOVERNANCE AND FINANCIAL REPORTING QUALITY IN THE NIGERIAN BANKING SECTOR
Abstract
ABSTRACT
This study has been carried out to determine the impact of effective corporate governance on financial reporting in Nigerian banking industry. The study uses primary data as sources of data run, the population of the study comprises all listed money deposit banks in Nigeria, from which the study selected first bank plc as sample of the study. Data were analyses using simple percentage, and the study revealed that poor management in banks bring about weakness on internal control and hence will negatively affect financial reporting. The study recommends that since it has been established the effective financial reporting is a critical component for corporate survival. There is a need to strengthen the mechanism of effective financial reporting.
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