The Research examines the determinants of transparency in corporate financial reporting in Nigeria. Given that the problem of obscure management practices and financial scandals of firms in the manufacturing sector quoted in the Nigerian stock exchange formed the basis of this study, variables from management area and finance area of these firms are selected and their effect on the corporate transparency of the firm is examined. Board size and the number of years of existence of the firms are selected as management variables while firm size, financial leverage, and financial performance of the firms are selected as financial variables and using a sample of fifty companies in the manufacturing sector quoted in the Nigerian stock exchange and ordinary least square regression technique to analyse data collected, empirical results established management variables of board size as having a positive and insignificant relationship with corporate transparency while number of years of existence showed a negative and insignificant relationship with corporate transparency. For the financial variables, firm size exhibited a positive and insignificant relationship with corporate transparency while firm performance and financial leverage had both negative and significant relationship with corporate transparency.
TABLE OF CONTENTS
CHAPTER ONE : INTRODUCTION 1.1 Background to the study - - - - - - 5 1.2 Statement of Research Problem - - - - 7 1.3 Objectives of the study - - - - - - 8 1.4 Research Hypothesis - - - - - - 8 1.5 Scope of the study - - - - - - 9 1.6 Significance of the study - - - - - 9 1.7 Limitation of the study - - - - - - 9
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