IDEAS home Printed from https://ideas.repec.org/a/ids/ajaafi/v2y2013i3p233-259.html
   My bibliography  Save this article

Internet corporate financial reporting - a study of quoted Nigerian companies

Author

Listed:
  • Ismaila Yusuf

Abstract

Internet financial disclosures is not a new phenomenon in developed countries, this cannot be said of developing countries like Nigeria. In contributing to the discourse in internet financial reporting in developing countries particularly in Nigeria, the companies quoted on the Nigerian Stock Exchange were studied using an internet financial reporting index (IFRI). Multiple regression analysis was used to determine the relationship between (IFRI) and profitability, leverage, size, foreign listing and industry type. The empirical result indicates that the only variable that significantly determines the level of internet financial reporting is the size of the company.

Suggested Citation

  • Ismaila Yusuf, 2013. "Internet corporate financial reporting - a study of quoted Nigerian companies," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 2(3), pages 233-259.
    • Handle: RePEc:ids:ajaafi:v:2:y:2013:i:3:p:233-259
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=57631
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ajaafi:v:2:y:2013:i:3:p:233-259. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=383 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.