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ZENODO
Article . 2026
License: CC BY
Data sources: ZENODO
ZENODO
Article . 2026
License: CC BY
Data sources: Datacite
ZENODO
Article . 2026
License: CC BY
Data sources: Datacite
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Determinants of Financial Reporting Quality in Agripreneurship Performance in Nigeria

Authors: Ogbada. Eyong Ikwa, Ebieri Jones;

Determinants of Financial Reporting Quality in Agripreneurship Performance in Nigeria

Abstract

This study focused on the determinants of financial reporting quality in private sector organisations with particular reference to Dangote group of companies in Nigeria. Ex-post facto research design was adopted in the study. Our data were extracted from annual reports of private - agripreneurship organizations operating in Nigeria from 2020 to 2024, and analyzed with the aid of correlation and regression analyses using Statistical version 14. From the regression results, the variable of internal control disclosure [Coef. = 12.165(0.005)] has a significant positive effect on timeliness of annual reports of the organisations during the period under study. This result is in line with apriori expectation but inconsistent with the null hypothesis. The variable of management financial expertise [Coef. = 12.722(0.002)] has a significant positive effect of timeliness of annual reports of the private - agripreneurship organisations during the period under study. This result conforms to apriori expectation but inconsistent with the null hypothesis, implying that an increase in the number of Directors with financial expertise will significantly increase timeliness of annual reports of the private sector - agripreneurship organisations.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green