Abstract: The quality of financial report is very crucial as published financial reports remains, for the most part, the only means by which outside shareholders and investors keep themselves informed about the performance of the firm. In the present of economic scenario, this concern for financial reporting quality becomes more acute as emerging market economies and more importantly mono economics like Nigeria face greater uncertainties as they combat the challenges of unprecedented fall in the oil prices. In addition to this, the suspension of the CEO, chairman and two others directors of Stambic IBTC bank by the financial reporting council of Nigeria for filling a misleading financial statement for 2013 and 2014 has also shown that the issue of financial reporting quality........
Keywords –Abnormal Loan Loss Provisions, Financial Reporting Quality, Firm Age, Firm Diversification, Firm Leverage, Firm Size, Loan Loss Provisions, Structural Characteristics
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