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

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.

Dividend Policy, Financial reporting Quality, Non-Financial firms

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