INFLUENCE OF GENDER COMPOSITION ON FINANCIAL REPORTING QUALITY OF
QUOTED MANUFACTURING COMPANIES IN NIGERIA

Amah Kalu Ogbonnaya , Michael Chidiebere Ekwe 2 , John Uzoma Ihendinihu 3 .
b1,2&3 Accounting Department, College of Magement Sciences,Michael Okpara University of
Agriculture, Umudike, Abia State Nigeria
Correspondence:Amah Kalu Ogbonnaya
Email: kaluogbonnaya30@yahoo.com , 08037790090

Abstract
The study examined the Influence of Gender Composition in the Boards of Corporate entities on the
Financial reporting quality of the firms in Nigeria. The Specific objective of the study was to investigate the extent to which Gender has Influence on Financial reporting quality among quoted Manufacturing firms in Nigeria. A total number of ten Manufacturing companies were selected for the study. The time series data used were obtained from the annual report of the quoted manufacturing companies. from 2006- 2017,Accural model was used to compute the proxy for financial reporting quality , while Gender
composition is calculated as the ratio of female to male Directors on the Board. The Ordinary Least
Squares technique was used to analyze the data. The result indicated zero impact on financial reporting
quality. The study therefore concludes that the numbers of female Directors on the Boards of corporate entities are not significant to influence financial reporting quality. The study recommends that equal number of males and females should be included on the Board of Directorship of every manufacturing Firm.
KEYWORDS: Gender, Financial Reporting Quality, Quoted Manufacturing Firms. Nigeria Stock
Exchange, Annual Reports, Accrual model.

DOWNLOAD FULL TEXT HERE

https://afra.org.ng/wp-content/uploads/2022/03/pro2019013.pdf

Leave a Reply

Your email address will not be published.