DETERMINANTS OF QUALITY OF ACCOUNTING INFORMATION DISCLOSURE IN NIGERIAN FIRMS
ABSTRACT
This study was aimed at examining the quality of accounting information disclosure in Nigerian firms. The study made use of secondary data obtained from the Nigeria stock exchange. Ordinary least square regression technique was used to test the hypothesis for this study.
This study found a positive relationship between firm size and disclosure quality. Institutional ownership, firm performance and earning per share had a positive relationship with disclosure quality. Firm leverage was found to have a negative relationship with disclosure quality.
This study recommends that firms should entrance the idea of institutional ownership and also leverage usage should be minimized.
CHAPTER ONE
INTRODUCTION
1.1    BACKGROUND TO THE STUDY
    The importance is to our understanding of disclosure practice by companies is pointed by a company institutional part that plays the information disclosed by a company in its environment.
    According to the information is used to construct an interface between the organization and its environment who seek to pursue an interest in it. Visibility of the organizational depends on the accounting information quality. But the visibility also depends on the company’s negotiation margins and its economic and social objectives. Thus, disclosure quality is determined by a internal expert judgement (Michailesco).
    Sajady, Dastgir and Nejad (2008) submit that in managing an organization and implementing and internal control system: the role of accounting information and management decision making concerns the fit of accounting information with organizational requirement for information communication and control. Although the information generated from an accounting system can be effective in decision making process, purchase, installation and usage of such a system beneficials when the benefits exceed the cost. benefit of accounting information system can be evaluated by its impact on improvement of decision-making process quality of accounting information, performance evaluation, internal controls and facilitating company’ transaction.
    Akintoye (2008), opined that accounting information is the most basic input into any informed economic decision making. Yet we are not aware of any structural research into whether this primary input possess the attributes required to enable it play creditably its information assigned or presumed role in such decision tasks. The amount of information disclosed by organizations in corporate reports has considerably expanded in recent times.  Although reliability on some has proven little to be desired with the recent increase in collapse of world class financial institutions among others which necessitated the increased pressure for optional disclosure in corporate reports. The major source pressure for disclosure has been the financial and investment community.
    The research intends to investigate the determinants of quality of account information disclosure.
1.2    STATEMENT OF THE RESEARCH PROBLEM
    Numerous studies have been carried out on the quality of accounting information disclosed. Quality as we know is one of the key characteristics of information. A lot of persons rely on accounting information to carryout their decisions. They base their decision on the information disclosed that is why it is necessary to take steps so as to ensure that what is disclosed is qualitative.
    Quality of accounting information discloses effects investors decisions, management decision as well as future performance of the firm. Prior literature have shown that some factors are responsible for quality accounting information disclosed such as ownership diffusion, size, performance, etc. Also recent happenings in the corporate world especially in the banking sector have reawakened the need to focus and carryout findings on the quality of accounting information disclosed. In the light of these, the accounting information disclosed has the following reasons questions that will be asked:
1.    Does quality of disclosure positively relate to the firm’s size?
2.    Does quality of disclosure positively relate to the firm’s leverage?
3.    Does quality of disclosure positively relate to the firm’s performance?
1.3    OBJECTIVE OF THE STUDY
    The main objective of the study is to examine the determinant of quality of accounting information disclosure.
    The specific objectives are:
1.    To ascertain if the quality of accounting information disclosure is positively related to the firm’s size.
2.    To verify if the quality of accounting information disclosure is positively related to the firm’s leverage.
3.    To really examine if the quality of accounting information disclosure is positively related to the firm’s performance.
1.4    RESEARCH HYPOTHESIS
    The following are the hypothesis of this study.
1.    Quality of accounting information disclosure is positively related to the firm’s size.
2.    Quality of accounting information disclosure is positively related to the firm’s performance.
3.    Quality of accounting information disclosure is positively related to the firm’s leverage.
1.5    SCOPE OF THE STUDY
    The research study focuses on the determinants of quality accounting information disclosed.
    The population of the study consist of all the quoted companies in the Nigerian Stock Exchange. While the sample size is five (5) quoted companies operating in Nigeria.
    The time frame of the study is five (5) years i.e (2006-2010). Geographically, the study will be included in Benin City, Edo State.
1.6    SIGNIFICANCE OF THE STUDY
    It is expected that this study would consolidate existing literature on the issues surrounding the accounting information in Nigeria. The study also would facilitate the examination on the effects of accounting information and thus boosting the empirical evidence from Nigeria.
    Furthermore, given the empirical nature of the study, the outcome of this study would aid policy makers and regulatory bodies in economic modeling and policy simulation with respect to the selected variables examined in the study.
    The result of the study would be benefits to investment analysts, investors and corporations in examining the effectiveness of the accounting information in Nigeria. It will also be useful in stimulating public disclosure given the emerging economics like Nigeria. Finally, it would also added to the available literature on the area of the study while also providing a platform for other researchers who may want to further this study.
1.7    LIMITATION OF THE STUDY
    The subject matter of this study is constrained by the available limited time which would not allow for a more comprehensive work. Also this work is constrained by the following factors. Limited numbers of published text on the subject matter. Lack of adequate finance distance from source of data which makes it impossible to get some relevant data and Lukewarm attitude of some officials towards researcher. In the course of data collection, there may be some personal judgement which may not be absolutely correct.
    Finally, possible mistakes of the different writers works were consulted and might be reflected.

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