Firm Internal Characteristics and Challenges of Voluntary Disclosure in Emerging Economy : Evidence From Non-Financial Listed Firms in Nigeria Stock Exchange 2000–2017
This study examined the extent of voluntary information disclosure by top 61 entities listed in Nigeria Stock Exchange (NSX).The study further examine the influence of internal attributes on disclosure of non-financial information in the annual reports and accounts of firms. Using a self-constructed disclosure index, the study documents that entities listed in NSX do not provide extensive non-financial information in the annual reports and accounts. Additionally, finding indicates evidence of external factor differences in the correlates of voluntary disclosure practices. The finding of the study suggests the importance of internal attributes such as size, ownership structure etc in shaping disclosure practices in Nigeria. This study will contribute to policy formulation in Nigeria
Year of publication: |
2020
|
---|---|
Authors: | Ikpor, Isaac Monday |
Other Persons: | Eneje B.C, Mr (contributor) ; Ogbaekirigwe, Charles (contributor) ; Nnachi, Robert (contributor) |
Publisher: |
[2020]: [S.l.] : SSRN |
Subject: | Nigeria | Schwellenländer | Emerging economies | Unternehmenspublizität | Corporate disclosure | Unternehmenserfolg | Firm performance | Aktiengesellschaft | Listed company | Zweitlisting | Dual listing |
Saved in:
freely available
Extent: | 1 Online-Ressource (12 p) |
---|---|
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: International Journal of Mechanical Engineering and Technology 10(12), December 2019, pp. 65-76 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 27, 2019 erstellt |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012843043
Saved in favorites
Similar items by subject
-
The ESG disclosure and the financial performance of Norwegian listed firms
Giannopulos, Geōrgios A., (2022)
-
Sampong, Frank, (2021)
-
Zelalem, Bayelign Abebe, (2022)
- More ...