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International Journal of Research and Innovation in Applied Science (IJRIAS)

Financial Reporting Quality and Dividend Policy of Listed Non-Financial Firms in Nigeria

byAmah Kalu Ogbonnaya; Amauwa Basil Chinemerem; James Obioma Nelson

Published July 21, 2026  •  Vol. 11, Issue 6, pp. 4292–4305Open Access
DOI: 10.51584/IJRIAS.2026.11060322

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Abstract

This study examined financial reporting quality and Dividend policy of listed non-fincial firms in Nigeria over a period of 2015-2014.specifically Dividend pay ratio (DPR), Dividend Per share (DPS) Dividend Yield (DY) severed as a measure of Dividend Policy. The study utilized a sample of listed telecommunication sector of the Nigeria Exchange Group (NGX) as at 2024.Secondary Data were sourced from annual statement of the different firms used, including central bank Bulletin. Data were analyzed using Descriptive statistics. The Empirical findings revealed that audit quality has a significant effect on dividend per share and dividend yield but does not have significant effect on dividend payout ratio of non-financial firms in Nigeria. Based on level of significance, it can be concluded that financial reporting quality significantly affect dividend policy of non-financial firms in Nigeria.

Keywords: Dividend Policy, Financial reporting Quality, Non-Financial firms

JournalInternational Journal of Research and Innovation in Applied Science (IJRIAS)
ISSN2454-6194
Volume / IssueVolume 11, Issue 6
Pages4292–4305
Publication dateJuly 21, 2026
DOI10.51584/IJRIAS.2026.11060322
PublisherRSIS International
LicenseOpen Access

How to cite this article

Amah Kalu Ogbonnaya, Amauwa Basil Chinemerem, & James Obioma Nelson (2026). Financial Reporting Quality and Dividend Policy of Listed Non-Financial Firms in Nigeria. International Journal of Research and Innovation in Applied Science (IJRIAS), 11(6), 4292-4305. https://doi.org/10.51584/IJRIAS.2026.11060322

BibTeX

@article{Amah2026,
  title   = {Financial Reporting Quality and Dividend Policy of Listed Non-Financial Firms in Nigeria},
  author  = {Amah Kalu Ogbonnaya and Amauwa Basil Chinemerem and James Obioma Nelson},
  journal = {International Journal of Research and Innovation in Applied Science (IJRIAS)},
  volume  = {11},
  number  = {6},
  pages   = {4292--4305},
  year    = {2026},
  doi     = {10.51584/IJRIAS.2026.11060322},
  publisher = {RSIS International}
}