Have a personal or library account? Click to login
Effect of Corporate Governance Structure and Financial Reporting Quality of Quoted Pharmaceutical Companies in Nigeria Cover

Effect of Corporate Governance Structure and Financial Reporting Quality of Quoted Pharmaceutical Companies in Nigeria

Open Access
|Jun 2021

References

  1. Abdul-Qadir, A. B., & Kwanbo, M. L. (2012). Corporate governance and financial performance of banks in the post-consolidation era in Nigeria. International Journal of Social Sciences and Humanity Studies, 4(2), 27-36.
  2. Adeyemi, S. B., Dbor, E., & Okpala, O. (2012). Factors affecting audit quality in Nigeria. International Journals of Business Management, 3(20), 198-209.
  3. Akeju, J. B., & Babatude, A. A. (2017). Corporate Governance and financial reporting Quality in Nigeria. International Journal of Information Research and Review, 4, 374-3753.
  4. Al-Sufy, F. J. (2013.) The Effect of Corporate Governance on the performance of Jordanian Industrial companies. An empirical study of the Amman stock exchange. International Journal of Humanities and Social Science, 4(4).
  5. Barle, A., & Means, C. (1932). The modern corporation and the private property, Harcourt Brace and world.
  6. Beest, F. V., Braam, G, & Boelens, S. (2009). Quality of Financial Reporting Measuring qualitative characteristics. NICE working paper 09-108. Institute for Management Research Netherlands.
  7. Conger, J. A., Finegold, D., & Lawler, E. E. (1998). Appraising Boardroom performance. Harvard Business Review, 76,136-148.
  8. Dechow, P .M., Sloan, R. G., & Sweeny, A.P. (1995) Detecting earnings management. The Accounting Review, 70(2), 193-225.
  9. Donaldson, L. (2003). Congressional testimony concerning the implementation of the Sarbanes-Oxley Act of 2002.
  10. Donaldson, L., & Davis, J. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholders Returns. Australian Journal of Management, 16(1), 49-65.
  11. Gabrielsen, G., Gramlich, J. &, Plenborg, U. (2012). Ownership information content of Earnings and desecrating accruals in the non-US setting. Journal of Business Finance and Accounting, 29 967-988.
  12. Garba, A. (2014). The impact of corporate governance on the quality of financial reporting. [Unpublished research work submitted to the Department of accounting]. Bayero University Kano.
  13. Gois, C. G. (2014). Financial reporting and corporate governance. The Portuguese Companies’ evidence. Institute superior De contabilidade.
  14. Healy, P., & Wahles, J. (1999). A review of earnings Management literature and its Implication for standard settings. Accounting Horizons, 13(4), 365-383.
  15. Hopen, O. A., & Kemebradikemor, E. (2009). Board characteristics, and financial reporting quality. Journal of Accounting and Financial Management, 5(1), 30-49.
  16. Hwang, D. B. K., & Stanley, Y. Y. (2005). An Analysis of recent accounting and auditing Failures in the United States and auditing and accounting in china. Managerial Auditing Journal, 20(3), 227-234.
  17. Karamanou, I., & Vafeas, N. (2005). The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis. Journal of Accounting Research, 43(3), 453-486.
  18. Martinez, F. J, Garcia, S. I. M. &, Cuadrado, B. B. (2013). Effect of financial reporting quality on Sustainability information disclosure. Corporate Social Responsibility and Environmental Management, 22(1), 45-64. https://doi.org/10.1002/csr.1330
  19. Moses, T., Ofurum, C. O., & Egbe, S. (2018). Audit Committee Characteristics and Quality of Financial Reporting in Quoted Nigeria Banks. International Journal of Advanced Academic Research, 2(5) 1-10
  20. Nuraddeen, U. M., & Hassnah, K. (2014) Corporate governance and financial reporting quality in Nigeria. Evidence from Pre and Post code 2011. International Journal of Emerging Science and Engineering, 4(2), 1-7.
  21. Obeten, O. I., Ocheri, S., & John, S. (2014). The Effect of Corporate Governance on the Performance of Commercial Banks in Nigeria. International Journal of Public Administration and Management Research, 2(2), 219-234.
  22. Ojeka, S., Iyoha, F. O., & Obigbemi, I. F. (2014). Effectiveness of audit committee and firm financial performance in Nigeria: an empirical analysis. Journal of Accounting and Auditing: Research & Practice, 2014, Article ID 301176, https://doi.org/10.5171/2014.301176
  23. Oluchukwu, N., & Somotochukwu, O. (2013). Empirical Investigation of Corporate Governance and Financial Reporting Quality of Quoted Companies in Nigeria. International Journal of Economics, Business and Management Research in Nigeria, 1(5).
  24. Pacy, S. A. (2012). Disclose or Abstain: the prohibition of insider trading on trial. Journal of International Banking Law and Regulation 27(9). 340
  25. Pharmaceutical Manufacturing Group of Manufacturers Association of Nigeria (2010). Report on the State of Nigeria Pharmaceutical industry. Pharmaceutical Manufacturing Group of Manufacturer’s Association of Nigeria.
  26. Samuel, A .E., Mudzamir, M., & Mohammad, A. (2017). An empirical Analysis on the Financial Reporting Quality of quoted Firms in Nigeria, Does Audit committee size matter?. International Journal of Academic Research in Business and Social Sciences, 7(9), 50-63.
  27. Tang, Q., Chen, H.,& Lin, Z. (2008). How to measure country-level Financial reporting quality?. Journal of Financial Reporting and Accounting, 14(2), 230-265.
  28. Uwuigbe, U., & Oyeniyi, A. (2014). Effect of Corporate Governance Mechanism on Earning Management of Listed Firms. Accounting Information System 13(1),159-171.
  29. Vefeas, N. (1999). Board meeting Frequency and Firm performance. Journal of Economics, 53(1). 111-142.
  30. Verdi, R. S. (2006). Financial reporting quality and investment efficiency [Master’s Thesis The Wharton School University of Pennsylvania], The Wharton School University of Pennsylvania Digital Archive. https://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.417.2394&rep=rep1&type=pdf
  31. Waidi, A, & Kareem, A. (2017). Board composition and financial Reporting quality of Deposit Money Banks in Nigeria. International Journal of Innovation and Finance and Economics Research, 5(4), 97-104.
  32. World Health Organisation. (2000). World report. https://apps.who.int/gb/archive/pdf_files/WHA53/ea4.pdf
  33. World Health Organisation. .(2013). World report. https://apps.who.int/iris/bitstream/10665/112738/1/9789240692671_eng.pdf?ua=1
DOI: https://doi.org/10.2478/mdke-2021-0016 | Journal eISSN: 2392-8042 | Journal ISSN: 2286-2668
Language: English
Page range: 225 - 239
Submitted on: Sep 21, 2020
Accepted on: May 21, 2021
Published on: Jun 30, 2021
Published by: Scoala Nationala de Studii Politice si Administrative
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year

© 2021 Kalu Ogbonnaya Amah, Michael Chidiebere Ekwe, published by Scoala Nationala de Studii Politice si Administrative
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.