Abstract:
This research examines financial reporting practices in the era of global economic uncertainty in Lagos State, Nigeria. The objectives are to: (1) evaluate the impact of economic uncertainty on financial reporting accuracy, (2) assess the challenges faced by companies in maintaining reporting standards, and (3) analyze strategies to mitigate these challenges. A survey design was chosen to gather data from financial managers and corporate executives. The sample size, calculated using Taro Yamane's formula, ensures statistical robustness. First Bank of Nigeria was chosen as the case study due to its extensive experience in navigating economic uncertainties. The reliability coefficient score of the survey was 0.87. Findings reveal that economic uncertainty significantly impacts financial reporting accuracy, posing challenges in maintaining standards. It is recommended that companies in Lagos State develop robust risk management frameworks and adopt flexible reporting practices to mitigate these challenges.
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