Firm Characteristics, Financial Performance, and Financial Reporting Quality of Listed Firms in Malawi
Sheron NdhlovuMalawi Adventist UniversityEmail: ndhlovusher@gmail.com Abstract: This study examines the relationship between firm characteristics (firmographics), financial performance, and financial reporting quality. The analysis focused on firm size, industry classification, profitability, and liquidity as key determinants of reporting practices. The findings reveal that industry membership significantly influences financial reporting quality, suggesting that sector-specific factors and regulatory…