Abstract:
This research explores the relationship between financial reporting quality and firm performance in Lagos State, Nigeria. The objectives are to: (1) evaluate how high-quality financial reporting affects firm profitability, (2) assess the impact on operational efficiency, and (3) analyze the influence on market performance. A survey design was employed to gather data from financial professionals and corporate managers. The sample size, determined using Taro Yamane's formula, ensures statistical significance. Nigerian Breweries Plc was chosen as the case study due to its reputed financial reporting practices. The reliability coefficient score of the survey was 0.91. Findings reveal that high-quality financial reporting significantly enhances firm performance by improving profitability, operational efficiency, and market performance. It is recommended that companies in Lagos State invest in improving the quality of their financial reporting to achieve better performance outcomes.
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BACKGROUND STUDY
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BACKGROUND AND RELATED WORK
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