Examining the influence of International Accounting Standards Board (IASB) conceptual framework on financial reporting quality of selected multinational companies in Nigeria
Article Abstract
This study looks at how Nigerian multinational corporations' consolidated financial reporting quality is affected by their adherence to the International Accounting Standards Board's (IASB) Conceptual Framework. The study assessed compliance's impact on three aspects of financial reporting quality timeliness, audit quality (Big Four affiliation), and market-based performance (share price) using a disclosure index. Multiple linear regression analysis was used to examine data gathered from a sample of 110 firm-year observations. Greater adherence to IASB fundamentals is linked to noticeably longer reporting lags, according to panel regression predicting timeliness (FRQ_AQM) (B = –22.37, p
Indexed Terms
IASB Conceptual Framework
Disclosure Index
Financial Reporting Quality
Timeliness
Audit Quality
Share Price
Multinational Companies
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How to Cite this Article
Owoeye Taiwo Omolade, Niyi Solomon Awotomilusi, Ademoye Kehinde Tosin. "Examining the influence of International Accounting Standards Board (IASB) conceptual framework on financial reporting quality of selected multinational companies in Nigeria." International Journal of Economics and Business Management , vol. 1 , no. 2 , 2025 , pp. 570-591