IDEAS home Printed from https://ideas.repec.org/a/taf/oabmxx/v7y2020i1p1736866.html
   My bibliography  Save this article

Integrated reporting and corporate performance in Nigeria: Evidence from the banking industry

Author

Listed:
  • A. E. Adegboyegun
  • M. E. Alade
  • E. Ben-Caleb
  • A. O. Ademola
  • D. F. Eluyela
  • O. A. Oladipo

Abstract

The study examined the impact of integrated reporting on the performance of corporate organizations in Nigeria between 2009 and 2018. The major motivation for the study was the clarion call and the outcry by the public as regards environmental degradation due to firm activities. Unfortunately, such outcry were not really heard as information about the environment has not really been captured in the reports of firms which then makes them not accountable to their immediate environment. In the light of this necessity, the study which considered thirteen banks due to unavailability of data for the intended periods for the remaining five, used profit after tax as the dependent variable and also used IR index as a blend of financial and sustainability reporting, debt to equity ratio and total asset as independent variables. The study employed the classical Ordinary Least Square and Panel Co-integration techniques for analysis revealing that while IR has no significant impact on corporate performance in the short run, it has a significant relationship with firm performance in the long run. Hence, it was recommended that reporting authorities such as the FRCN should mandate firms to adopt the IR standard just like in South Africa as stipulated in their King’s Code of Governance in a bid to strengthen such long run relationship. Also, non-financial information that embraces long-term forecasting should be included in corporate reports in a bid to educate relevant entities about its long-term prospects and its ability to continue in the foreseeable future.

Suggested Citation

  • A. E. Adegboyegun & M. E. Alade & E. Ben-Caleb & A. O. Ademola & D. F. Eluyela & O. A. Oladipo, 2020. "Integrated reporting and corporate performance in Nigeria: Evidence from the banking industry," Cogent Business & Management, Taylor & Francis Journals, vol. 7(1), pages 1736866-173, January.
    • Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1736866
    DOI: 10.1080/23311975.2020.1736866
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/23311975.2020.1736866
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/23311975.2020.1736866?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

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

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Hamzeh Al Amosh & Saleh F. A. Khatib & Khaled Hussainey, 2022. "The Financial Determinants of Integrated Reporting Disclosure by Jordanian Companies," JRFM, MDPI, vol. 15(9), pages 1-20, August.
    2. Patrick Velte, 2022. "Archival research on integrated reporting: a systematic review of main drivers and the impact of integrated reporting on firm value," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(3), pages 997-1061, September.
    3. Sunday Nosa Ugbogbo & Tracy Eghosa Obamwonyi, 2023. "Sustainability Reporting and Financial Performance of Quoted Consumer Goods Companies in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(6), pages 1608-1636, June.
    4. Dayana Mastura Baharudin & Maran Marimuthu & Haslindar Ibrahim & Amin Jan & Yusuf Babatunde Adeneye & Hana Halini Hamzah & Mohd Ikhwan Izzat Zulkefli & Normardhiah Ibrahim, 2022. "Integrated Business Model – Technology (IBM-T) practices: Bursa Malaysia Sector-Based Trends," Business Management and Strategy, Macrothink Institute, vol. 13(2), pages 154-173, December.

    More about this item

    Statistics

    Access and download statistics

    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:taf:oabmxx:v:7:y:2020:i:1:p:1736866. 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: Chris Longhurst (email available below). General contact details of provider: http://cogentoa.tandfonline.com/OABM20 .

    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.