Firm Attributes and Timeliness of Financial Reporting of Listed Natural Resources Companies in Nigeria

This study examines the effect of firm attributes on the timeliness of financial reporting of listed natural resource companies in Nigeria within the period of 2019–2023. The population of the study comprised all natural resource companies listed on the Nigerian Exchange Group (NGX) during the study period. Secondary data were extracted from the annual reports of the sampled firms, while the Ordinary Least Squares (OLS) regression technique was employed for data analysis and hypothesis testing. The results of the regression analysis revealed that firm size and financial leverage exerted insignificant effects on the timeliness of financial reporting, while firm liquidity showed a positive and significant effect. The findings indicate that liquidity position plays a crucial role in determining how promptly financial reports are issued, whereas size, profitability, and leverage do not significantly influence timeliness. Based on these findings, the study recommends that listed natural resource companies should prioritize effective liquidity management to ensure the availability of adequate resources for timely preparation and release of financial reports. Furthermore, firms should strengthen their internal financial control and reporting processes in order to enhance compliance with statutory deadlines and improve the value relevance of accounting information provided to stakeholders.