Artikel
International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies
The study investigated disclosure practices under IFRS on the performance of firms listed on the Nigerian Stock Exchange for a period of six years, from 2012 to 2017. Data were pooled from 384 firm-year observations across 64 sampled companies listed in the Nigeria Stock Exchange (NSE). We developed disclosure index of both IFRSs mandatory and voluntary by applying content analysis and multiple regression techniques and analyze the association of disclosure and performance of the firms expressed return on capital employed (ROCE) as a performance index. The study also examined the relationship between market-based performance, company attributes, and overall disclosure. The result indicates that the extent of overall disclosure does not associate with the financial performance of the listed Nigerian firms. The result suggests that share price, size, and audit firm size significantly and positively related to the overall disclosure of firms. The association between leverage, company age and overall disclosure index negative and insignificant. In the Nigeria context, audit firm size proved to be an important determinant of the extent of IFRSs disclosure.
- Language
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Englisch
- Bibliographic citation
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Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 5 ; Year: 2018 ; Abingdon: Taylor & Francis
- Classification
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Management
- Event
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Geistige Schöpfung
- (who)
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Ofoegbu, N Grace
Odoemelam, Ndubuisi
- Event
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Veröffentlichung
- (who)
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Taylor & Francis
- (where)
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Abingdon
- (when)
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2018
- DOI
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doi:10.1080/23311975.2018.1542967
- Handle
- Last update
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10.03.2025, 11:41 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Ofoegbu, N Grace
- Odoemelam, Ndubuisi
- Taylor & Francis
Time of origin
- 2018
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Isomorphism of integrated reporting's sustainability embeddedness: evidence from Indonesian listed companies
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Reduced disclosure and default risk: analysis of smaller reporting companies
Conformity of annual reports to an integrated reporting framework: ASE listed companies
The IFRS 8 segment reporting disclosure: Evidence on the Czech listed companies
Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange
Segment disclosure pratices and determinants: Evidence from Romanian listed companies
Reporting by Non-Listed Companies on Corporate Social Responsibility
Factors affecting corporate social responsibilities disclosure of listed companies in Vietnam
Changes in the climate-related disclosure of German listed companies during the first years of the new reporting standard
Human resource accounting disclosure among listed companies in Vietnam: An empirical study
Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies
Isomorphism of integrated reporting's sustainability embeddedness: evidence from Indonesian listed companies
The Financial determinants of integrated reporting disclosure by Jordanian companies
Reduced disclosure and default risk: analysis of smaller reporting companies