Tag Archives: Timeliness

An Explicatory Analysis of Timeliness Criterion in News Reportage (Published)

This paper is a discourse on the mass media with reference to the observance of the timeliness criterion in the reportage of news. It was argued that for news (especially hard news) to make the desired impact, timeliness is a core demand. It is a yardstick amongst others, which is always employed to assess the worthiness of an event. It also contended that the broadcast media (radio and television) have effectively fulfilled the demand of this criterion better than the print media (newspaper and magazine). This is as a result of the nature of the broadcast media and the emergence of modern broadcasting technologies which have helped to enhance immediacy in the reportage of events. It further argues that much as the broadcast media have been acclaimed to be very timely in their account of events in Nigeria, the privately owned broadcast media have been adjudged to be timelier than government owned broadcast stations. This is based on a number of factors including the availability of modern equipment as well as well trained and motivated journalists. It was concluded that there was a fundamental need for the mass media (both private and government owned) to observe this criterion in virtually all their reports to attract the attention of the audience.

Keywords: Criterion, Explicatory, News, Reportage, Timeliness

Corporate Governance Structure and Timeliness of Financial Reports of Quoted Firms in Nigeria (Review Completed - Accepted)

This paper examines the impact of corporate governance on the timeliness of financial statements of quoted firms in Nigeria. To achieve this objective, data was collected from books, financial statements and journals. The data collected were analysed using relevant diagnostics tests, granger causality and multiple regression models. The result revealed a significant relationship between board independence and timeliness of financial reports; board size and timeliness of financial reports; board expertise and knowledge and timeliness of financial reports; board experience and timeliness of financial reports; also no significant relationship between CEO duality and timeliness of financial reports and board meetings and timeliness of financial reports. On the basis of the empirical result, the paper concludes that the application of appropriate corporate governance factors will go a long way to improve the timeliness of financial reports and quality financial statements Therefore, on the basis of the findings and conclusions of the study, we recommends that quoted companies should ensure that corporate governance codes are used in the day-to-day operations of corporation to achieve short, medium and long-term goals; government should ensure that regulatory agencies monitor the activities of corporations to ensure compliance with best practice. Also above all integrity, objectivity and fairness must be applied in the conduct of corporate business for financial statement needs be achieved for users

Keywords: Boards, Corporate Governance, Financial Report, Nigeria, Timeliness