Abstract
This study investigated the effect of corporate governance characteristics on timeliness of financial reporting with a focus on listed Consumer Goods firms in Nigeria. The independent variables are board size, board composition and foreign directorship while the dependent variable is the timeliness of financial reporting index. The study adopted the ex-post facto design. Panel data were sourced from 6 out of the 20 listed firms in the industry from 2018 to 2022. Data were collected from the annual reports of the sampled firms Three hypotheses formulated for the study were tested using multiple regression techniques. The findings revealed that board size and board composition have negative and insignificant effect on the timeliness of financial reporting of listed Consumer Goods firms in Nigeria. However, foreign directorship had a negative but significant effect on the timeliness of financial reporting. The study recommended inter alia that management of listed consumer goods firms should retain a moderate number of board sizes, board composition and foreign directors in order to enhance their timely financial reporting.