Decision-Usefulness of Non-Financial Information of Quoted Firms in Nigeria.

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dc.contributor.authorAbogun, S.
dc.contributor.authorSalam, M. O.
dc.contributor.authorDaud, A
dc.contributor.authorFakile, O. G
dc.date.accessioned2021-06-07T11:11:28Z
dc.date.available2021-06-07T11:11:28Z
dc.date.issued2019
dc.description.abstractOne of the major problems encountered by investors in Developing economies is inadequate reliable and relevant information for their investment decisions despite the audited annual financial statements of firms; hence the continuous search for information from other sources. This study examined the usefulness of non-financial information for investors’ decision among quoted firms in Nigeria. The explanatory research design was employed because this study examined the changes in investors’ decision due to changes in the non-financial information and other explanatory variables. The panel regression model was estimated by the fixed effect (within estimator) technique. The study found that non-financial information is statistically significant in explaining investors’ decision with a coefficient of 1.76 and a p-value of 0.000. The study concludes that non-financial information is decision-useful. It is therefore recommended that more efforts be made by officials of quoted firms in Nigeria towards disclosing more non-financial information, particularly information about future growth opportunities of firms; because the study revealed that they are relevant information for investment decision.en_US
dc.description.sponsorshipSELF SPONSOREDen_US
dc.identifier.citation7. Abogun, S., Salam, M.O., Daud, A. & Fakile, O.G. (2019): Decision-Usefulness of Non-Financial Information of Quoted Firms in Nigeria. Ilorin Journal of Management Sciences. 6(1); 1-14, Published by Faculty of Management Sciences, University of Ilorin.en_US
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/6027
dc.language.isoenen_US
dc.publisherFaculty of Management Sciences, University of Ilorinen_US
dc.subjectDecision-Usefulnessen_US
dc.subjectNon-financial Informationen_US
dc.subjectRelevanten_US
dc.subjectReliableen_US
dc.subjectShare Priceen_US
dc.titleDecision-Usefulness of Non-Financial Information of Quoted Firms in Nigeria.en_US
dc.typeArticleen_US

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