This study examined financial reporting quality and labour investment efficiency in selected manufacturing firms in Nigeria. The objectives were to investigate the impact of timeliness of financial report on labour investment efficiency of selected manufacturing firms in Nigeria; determine the impact of completeness of financial report on labour investment efficiency of selected manufacturing firms in Nigeria; and examine the impact of transparency of financial report on labour investment efficiency of selected manufacturing firms in Nigeria. Expost facto design was adopted. Data were collected from financial reports of Cadbury Nigeria Plc, Dangote Plc, Nigerian Breweries Plc and Guinness Nigeria Plc covering the period 2011 to 2023. The data were subjected to unit root test, cointegration, and multiple linear regressions. Findings revealed that timeliness of financial report has negative and insignificant impact on labour investment of selected manufacturing firms in Nigeria; Completeness of financial report has positive and significant impact on labour investment of selected manufacturing firms in Nigeria; transparency of financial report has significant impact on labour investment of selected manufacturing firms in Nigeria. It concluded that financial reporting quality positively impacts on labour investment efficiency. Regulators and stakeholders could improve the firms’ financial reporting quality and labour investment efficiency by strengthening the monitoring role of the top management team and ensuring timeliness in their financial reports. Executives should ensure shaping the firms’ future by giving more attention to labour recruitment and retention
Keywords: Financial Reporting Quality., Manufacturing Companies, Nigeria, labour investment efficiency
