Published December 2, 2024
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Could financial reporting quality be enhanced by frequent board meetings?
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This study examines the potential for enhancing financial reporting quality through frequent board meetings, focusing on the critical role of board dynamics in corporate governance. The research assesses whether increased board meeting frequency strengthens oversight functions, reduces information asymmetry, and fosters compliance with financial reporting standards. Employing data from 153 publicly traded firms in Nigeria spanning 2014 to 2023, this study uses a panel dataset analyzed through an ordinary least squares regression model to evaluate the relationship between board meeting frequency and financial reporting quality. The findings reveal a significant positive association between the frequency of board meetings and FRQ, suggesting that frequent meetings enhance the board's ability to monitor management effectively, resolve reporting irregularities, and uphold transparency. These results remain robust after controlling for firm size, industry type, board composition, and other corporate governance variables. This study contributes to the literature by empirically demonstrating the importance of board meeting frequency as a governance mechanism to improve FRQ, a relatively underexplored area. It provides actionable insights for policymakers and regulators aiming to strengthen corporate governance practices and ensure higher-quality financial reporting standards globally.
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References
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