Effect of Financial Reporting Quality on Financial Performance of Manufacturing Firms in Nigeria

Amah Kalu Ogbonnaya


The major purpose of the study is to examine the effect of FRQ on financial performance of Manufacturing Firms in Nigeria. The study covered the period of 2005-2014. The Impact of DPS, NAVPS, CAR, MPS, PER, and EPS were tested on FRO. Simple regression analysis was employed in testing the date collected from annual published financial statement of selected manufacturing companies.  Financial reporting quality was proxy by accrual using is Dechow 1994 model. The regression result shows that DPS, CAR, MPS, PER have negative significant relationship with FRQ while NAVP and EPS has positive significant relationship with FRQ. The researcher recommended that the government should by way of regulatory authorities compel manufacturing organisations’ to embark on proper recode keeping and should also see quality reporting as investment to their advantage.

Keywords: Financial reporting quality, Manufacturing Companies, Net asset value per share, Dividend per share, Current asset Market price per share, Price Earnings ratio, Earning per share.

DOI: 10.7176/RJFA/10-11-01

Publication date:June 30th 2019


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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

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