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Full-Text Articles in International Economics
Corporate Characteristics And Implementation Of Integrated Reporting Framework Of Listed Oil And Gas Firms In Nigeria, Muyiwa E. Alade, Olubunmi M. Odugbemi
Corporate Characteristics And Implementation Of Integrated Reporting Framework Of Listed Oil And Gas Firms In Nigeria, Muyiwa E. Alade, Olubunmi M. Odugbemi
International Review of Business and Economics
The demand for better corporate information by various stakeholders across the globe has necessitated a paradigm shift from the traditional financial reporting to more comprehensive financial and non-financial information in a single report, known as integrated reporting. The aim of this study is to empirically investigate the effect of corporate characteristics (firm size, board size, share ownership structure and profitability) on the implementation of integrated reporting framework in listed oil and gas firms in Nigeria. A census sampling technique was adopted, using the total population of eleven (11) oil and gas firms listed on the Nigerian Stock Exchange as of …