Integrated reporting and corporate performance of listed industrial goods companies in Nigeria

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dc.contributor.authorAbogun, S
dc.contributor.authorAdigbole, Ezekiel
dc.contributor.authorAzeez, T. A
dc.contributor.authorIbrahim, S.
dc.contributor.authorOsemene, O.F
dc.date.accessioned2023-04-28T16:05:14Z
dc.date.available2023-04-28T16:05:14Z
dc.date.issued2022-12
dc.description.abstractThe traditional financial reporting style has created some information gaps which, in some cases, have led to financial crises. This has become a source of concern calling for urgent attention in the contemporary business world. Hence, the study examined the impact of integrated reporting on corporate performance of listed industrial goods companies in Nigeria. The objectives of this study were to: evaluate the influence of financial capital reporting, manufactured capital reporting, human capital reporting, intellectual capital reporting, social capital reporting and natural capital reporting on corporate performance. The population of the study consisted of all the 13 listed industrial goods companies in Nigeria and all of them were used for the study. Secondary data used were extracted from the published annual audited financial reports of the companies studied from 2013 to 2020. The pooled Ordinary Least Square regression was used in data analysis. The study found that financial capital reporting, manufactured capital reporting, intellectual capital reporting, human capital reporting, and social capital reporting, each has a positive significant influence on corporate performance ( β = 0.0203, P < 0.05; β = of 0.0639, P < 0.05; β = 0.0118, P < 0.01; β = 0.0011, P < 0.10; β.= 0.4252, P < 0.01) respectively; and while natural capital reporting has a negative insignificant impact on corporate performance (β = of - 0.005, P < 0.01). The study concluded that disclosing the six components (financial and non-financial) of integrated reporting improve performance of listed industrial goods companies in Nigeria. Consequently, this study recommended that industrial goods’ firms should consistently disclose all sources of funds and intensify initiatives to create social cohesion in order to encourage greater stakeholders’ acceptance.en_US
dc.identifier.citationAbogun S., Adigbole E. A., Azeez T. A., Ibrahim S. and Osemene O.F. (2022). Integrated reporting and corporate performance of listed industrial goods companies in Nigeria. Nigerian Journal of Accounting and Finance, 14(2), 166-191.en_US
dc.identifier.issn278-188-237-9
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/9404
dc.language.isoenen_US
dc.publisherPublished by Department of Accounting, Modibbo Adama University, Yola.en_US
dc.subjectIntegrated Reporting, financial capital, manufactured capital, intellectual capital, human capital, social capital and natural capital and corporate performance,en_US
dc.titleIntegrated reporting and corporate performance of listed industrial goods companies in Nigeriaen_US
dc.typeArticleen_US

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