2023 PUBLICATION

FINANCIAL REPORTING DISCLOSURES AND ACCRUALS QUALITY:
EMPIRICAL EVIDENCE FROM DEPOSIT MONEY BANKS IN NIGERIA

Abstract

This study examined the effect of financial reporting disclosure on accruals quality of deposit money banks in Nigeria for the period 2010 to 2019. The study explored ex-post facto research design, using panel data using eleven (11) deposit money banks over the period 2010-2019, using data from the bank’s financials. Our findings showed that accruals quality performance among the deposit money banks quoted in Nigerian was significantly affected by financial reporting disclosures. Results further showed that positive effect of financial reporting disclosure on accruals quality. These findings indicate that management of deposit money banks should treasure accruals quality an act of managerial competence and optimal deployment of shareholders and depositors’ money rather than discretionary earnings.

Keywords: Accruals quality, Comparative information, Consistency of presentation, financial reporting disclosures, Frequency of reporting, Stakeholders.

Authors:

KWARBAI Jerry D.
ADELEKE Charles O.
DASAUKI Musa C.
AJIBADE Ayodeji A.
OGUNDAJO Grace O.
OLAYINKA Ifayemi. M.