EFFECT OF FIRM CHARACTERISTICS ON INTEGRATED REPORTING OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
Hassana Mohammed, Murtala Abdullahi PhD and Hussaini Bala PhD
Volume 11 Issue 1
Abstract
This study is on the firm characteristics on integrated reporting of listed consumer goods firms in Nigeria. The main aim of this research is to examine the firm characteristics on integrated reporting of listed consumer goods firms in Nigeria. A correlational and ex-post factor research designs were adopted for the study. The population of this study is 20 listed consumer goods firms and the sample size of the study consists of 16 listed consumer goods firms on the floor of Nigeria Exchange Group for the period 2013 to 2022. Panel corrected standard errors (PCSE) regression model was employed to analyze the data of the study with the aid of diagnostic tests. The findings of this study revealed that firm size and profitability are positively related to the integrated reporting of listed consumer goods firms in Nigeria. On the other hand, firm age and leverage documented an insignificant correlation with integrated reporting of listed consumer goods firms in Nigeria. This study recommends that the study recommends that policy makers of listed consumer goods firms in Nigeria should develop regulatory frameworks that encourage but do not overburden smaller firms, to adopting integrated reporting, It also recommends that larger firms in the listed consumer goods firms should continue investing in advanced IT systems and data analytics to streamline the collection and integration of financial and non-financial data, Management of Profitable listed consumer goods firms should allocate financial resources to invest in advanced IT systems, data analytics tools, and staff training programs. Keywords: Age, Firm, Company, Profitability, Reporting And Nigeria
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