Do corporate attributes drive integrated reporting amongst listed companies in Nigeria?
Journal of Economic and Financial Sciences
| Field | Value | |
| Title | Do corporate attributes drive integrated reporting amongst listed companies in Nigeria? | |
| Creator | Adelowotan, Michael O. Udofia, Ini E. | |
| Description | Research purpose: The purpose of this paper was to investigate the association between corporate attributes and the implementation of Integrated Reporting (IR) among quoted companies on the Nigerian Stock Exchange which currently operates a voluntary based disclosure environment.Design and method: Using content analysis to derive the disclosure scores for integrated reporting and corporate attributes, the authors investigated the impact of corporate attributes on the implementation of the integrated reporting of a sample of 90 listed firms. The annual reports covering 2013–2017 were analysed using the disclosure methodologies developed by prior researchers in IR. The hypotheses were tested using panel least square regressions.Main findings: The authors found that corporate attributes have a statistically positive and significant impact on the implementation of integrated reporting framework, that share ownership structure and firm age have an insignificant influence over corporate implementation of the integrated reporting framework. The research findings extend integrated reporting research in Nigeria from mere primary data analysis to quantitative data analysis.Practical implications: The empirical findings provide regulators with evidence on the current level of integrated reporting disclosures and the influence of corporate attributes in driving integrated reporting.Originality and value: The study makes significant contributions to integrated reporting literature from a developing country’s perspective. It also provided empirical evidence of a high level of disclosure compliance with the IR framework among quoted companies in Nigeria. | |
| Publisher | AOSIS | |
| Date | 2021-07-16 | |
| Identifier | 10.4102/jef.v14i1.673 | |
| Source | Journal of Economic and Financial Sciences; Vol 14, No 1 (2021); 8 pages 2312-2803 1995-7076 | |
| Language | eng | |
| Relation |
The following web links (URLs) may trigger a file download or direct you to an alternative webpage to gain access to a publication file format of the published article:
https://jefjournal.org.za/index.php/jef/article/view/673/1304
https://jefjournal.org.za/index.php/jef/article/view/673/1305
https://jefjournal.org.za/index.php/jef/article/view/673/1306
https://jefjournal.org.za/index.php/jef/article/view/673/1307
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