This study examines the impact of firm attributes on financial reporting quality of listed consumer goods firms in Nigeria, drawing on the IASB Conceptual Framework and institutional disclosure requirements of the Nigerian Exchange Group (NGX) and the Financial Reporting Council of Nigeria (FRCN). Applying an ex-post facto research design with cross-sectional analysis, the study analyses panel data from ten purposively selected consumer goods firms, yielding 100 firm-year observations. Financial reporting quality is measured using a composite index based on the IASB qualitative characteristics—relevance,faithful representation,understandability, comparability, and timeliness—while firm attributes are proxied by return on assets, return on equity, liquidity, leverage, and market value (Tobin’s Q). Data analysis is conducted using descriptive statistics, regression analysis, confirmatory factor analysis, and partial least squares structural equation modelling (PLS-SEM). The findings reveal that profitability and market value have a positive and significant effect on financial reporting quality, indicating that wellperforming firms are more inclined toward transparent and high-quality reporting. Liquidity shows a moderate positive influence, whereas leverage exerts a significant negative effect, suggesting that debt pressure may undermine faithful financial representation. The measurement model confirms the validity and reliability of the IASB-based financial reporting quality construct within the Nigerian context. The study concludes that firm attributes play a critical role in shaping reporting quality and recommends stricter regulatory monitoring of highly leveraged firms alongside policies that encourage performance-driven transparency. The study contributes to the literature by integrating IASB qualitative characteristics with NGX and FRCN disclosure frameworks in an emerging market setting