NDLI: International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies

Please wait, while we are loading the content...

Volume: 5 Issue: 1

Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting)

Malaysian public–private partnerships: Risk management in build, lease, maintain and transfer projects

Analysis of the intrinsic signals, extrinsic signals and the expected quality of the organic tortilla to assess its purchasing intentions

Adoption of Islamic banking in Pakistan an empirical investigation

Silver bullet or millstone? A review of success factors for implementation of marketing automation

Impact of trait mindfulness on job satisfaction and turnover intentions: Mediating role of work–family balance and moderating role of work–family conflict

A mathematical framework for managing interactive communication distortions in exascale organizations

Failing to develop a sense of ownership: A study in the consumer co-operative context

International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies

The role of buyer–supplier relationships in achieving economic sustainability in the private telecommunication sector in Zimbabwe

The role of competitive intelligence and its sub-types on achieving market performance

Target financial forecasting as an instrument to improve company financial health

Factors influencing audit opinion of the Indonesian municipal governments’ financial statements

The impact of servant leadership on employees attitudinal and behavioural outcomes

An enterprise centric analytical risk assessment framework for new product development

Knowledge exchange types and strategies on the innovation interactions between KIBS firms and their clients in Taiwan

Assessing the performance of multiple drug supply chain management in Odisha health services using LSAT score and stock-out situation

Do emotions bring customers to an environment: Evidence from Pakistani shoppers?

“City marketing: Scale development and measurement indicators applicated to Maluku province- Indonesia”

Online shopping: Factors that affect consumer purchasing behaviour

An integrated approach for prioritizing the barriers to airport service quality in an intuitionistic-fuzzy environment

Taxing the rich policy, evasion behavior, and portfolio choice: A sustainability perspective

The impact of workplace bullying on project success as mediated through individual organizational citizenship behavior: a study in Pakistan

Consumer buying behavior towards online shopping: An empirical study on Dhaka city, Bangladesh

The renaissance of the city as a cluster of innovation

Mediating effects of indigenous oil firms’ participation and backward linkages on the relationship between local content policy and job creation: Insight from Nigeria

Corporate governance, internal audit function and accountability in statutory corporations

There’s a lid for every pot! The relationship between performance measurement and administrative activities in Italian ministries

Is e-marketing a source of sustainable business performance? Predicting the role of top management support with various interaction factors

The role of behavioural competences in predicting entrepreneurial funding resource orchestration

Savings operations over random periods

The impact of auditor education level on the relationship between auditor busyness and audit quality in Turkey

An integrated map to developing the innovation and commercialization potential of Iranian knowledge-based companies

Reliability of information systems in organization in the context of banking sector: Empirical study from Poland

Abusive customer behaviour and frontline employee turnover intentions in the banking industry: The mediating role of employee satisfaction

Academic research into marketing: Many publications, but little impact?

Application of TQM to road races: Study on the sports involvement and willingness to re-participate

Perceptions of stakeholders in project procurement for road construction

Say it’s fantastic or say nothing at all: Effects of feedback on consumers’ satisfaction with the outcome of co-production

Problems and requirement analysis as a first step to connect researchers and small and medium enterprises (SMEs)

Linking consumer confidence index and social media sentiment analysis

Factors influencing online purchase intention of smartphones: A hierarchical regression analysis

The role of online brand community engagement on positive or negative self-expression word-of-mouth

“What you measure is what you will get”?:Exploring the effectiveness of marketing performance measurement practices

Assessing the design of accounting modules across UK higher educational institutions

Impact of perceived internal respect on flourishing: A sequential mediation of organizational identification and energy

Enablers and restraints of knowledge work – Implications by certain professions?

Maize value chain analysis: A case of smallholder maize production and marketing in selected areas of Malawi and Mozambique

The impact of inventory management practice on firms’ competitiveness and organizational performance: Empirical evidence from micro and small enterprises in Ethiopia

Business improvement districts (BIDs): An economic development policy or a tool for gentrification

The effect of customer relationship management on bank performance: In context of commercial banks in Amhara Region, Ethiopia

Probability of financial distress and proposed adoption of corporate governance structures: Evidence from Pakistan

Predictable returns in an emerging stock market: Evidence from Qatar

The impact of supervisory justice and perceived Supervisor support on organizational citizenship behavior and commitment to supervisor: the mediating role of trust

Corporate governance practices in microfinance institutions: Evidence from Uganda

The effects of restaurant attributes on satisfaction and return patronage intentions: Evidence from solo diners’ experiences in the United States

The influence of prosocial motivation and civility on work engagement:The mediating role of thriving at work

Investigation on the precursors to and effects of human resource information system use: The case of a developing country

Effect of employee empathy on customer satisfaction and loyalty during employee–customer interactions: The mediating role of customer affective commitment and perceived service quality

An inventory model with controllable lead time and ordering cost, log-normal-distributed demand, and gamma-distributed available capacity

The effect of organizational learning on market orientation moderated by job satisfaction

Evaluation of the degree of policyholder’s risk for the individual’s health insurance coverage

Roles of tax planning in market valuation of corporate social responsibility

The effect of managerial intention and initiative on green supply chain management adoption in Indonesian manufacturing performance

Training, employee engagement and employee performance: Evidence from Uganda’s health sector

Brand portfolio strategy and brand architecture: A comparative study

Relationship between construction performance evaluation and contractor characteristics in Japan

The impact of IT-technological innovation on the productivity of a bank’s employee

Towards the theory of supranational finance

Actors and emerging information, communications and technology (EICT) adoption: A study of UK small and medium services enterprises’

Co-movement of stock exchange indices and exchange rates in Ghana: A wavelet coherence analysis

Antecedents, process, and equity outcomes: A study about collaborative governance

Regional innovation systems: Systematic literature review and recommendations for future research

Key contextual success factors for employee innovative behavior: A study in a foreign manufacturing subsidiary in China

Innovation in public sector organisations

Homeowner associations and sharing economy innovations: Empowering taxpayers while fostering citizen participation

An extent analysis of 3PL provider selection criteria: A case on Turkey cement sector

Concept analysis and development of international service

Interaction quality and satisfaction: An empirical study of international tourists when buying Shanghai tourist attraction services

The policy conflict research of interested parties for the efficient management of research equipment: With focus on the government and the scientist

Assessment of management commitment in Malaysian public sector

Staff sizing as a mechanism of efficiency: An application of a non-parametric method

A comprehensive model for energy management strategies in coordination with manufacturing and organization strategies and its effect on energy management performance

Regulatory focus and technology acceptance: Perceived ease of use and usefulness as efficacy

E-grocery challenges and remedies: Global market leaders perspective

Econometric analysis of cointegration and causality between markets prices toward futures contracts: Evidence from the live cattle market in Brazil

Explore the relationship between human resource management practices and the consequences for emotional labor of insurance agents in the Jordanian insurance industry

Analyzing research methodologies and publication trends in service marketing literature

Developing a talent management model using government evidence from a large-sized city, Iran

Tainted food—Do managers really go to jail?

Effect of authentic leadership on employee creativity in project-based organizations with the mediating roles of work engagement and psychological empowerment

Personal initiative: Its power in social entrepreneurial venture creation

Effect of partner–agent model practice on microinsurance client value: Insight from microfinance institutions in Tanzania

The influence of industry-specific personal characteristics on consumer reactions to domestic vs. foreign comparative advertising in the American automobile market

The development growth of China from its industrialization intensity

Evaluating car centre service quality with modified Kano model based on the first-time buyer’s age

Testing for consumer preferences of smoked asian sea bass (Barramundi) filet products in Hungary

Interactive effect of CCM between the relationship of workplace bullying, burnout, and turnover intentions

Expected benefits and drawbacks of Baltic Sea European transport corridors—Implications for complementary governance of TEN-T Core network corridors

Empirical analysis of R&D in the Japanese construction industry based on the structure conduct performance model

Can hotel managers with social intelligence affect the emotions of employees?

Impact of self-service technology (SST) service quality on customer loyalty and behavioral intention: The mediating role of customer satisfaction

A game analysis of MNC CSR in China

Acknowledgement of reviewers

Buyer-supplier relationship on social sustainability: Moderation analysis of cultural intelligence

Designed by law: Purpose, accountability, and transparency at benefit corporations

Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators

The location advantages and persistence of the performance for the Taiwan logistic company: A case study

Supply chains for iilicit products: Case study of the global opiate production networks

The application of group consensus theory to aid organisational learning and sustainable innovation in manufacturing SMEs

The effects of corporate rebranding on customer satisfaction and loyalty: Empirical evidence from the Ghanaian banking industry

International financial reporting standards (IFRS) disclosure and performance of Nigeria listed companies

Content Provider	Taylor & Francis Online
Author	Odoemelam, Ndubuisi Ntim, Collins G. Ofoegbu, N. Grace
Abstract	The study investigated disclosure practices under IFRS on the performance of firms listed on the Nigerian Stock Exchange for a period of six years, from 2012 to 2017. Data were pooled from 384 firm-year observations across 64 sampled companies listed in the Nigeria Stock Exchange (NSE). We developed disclosure index of both IFRSs mandatory and voluntary by applying content analysis and multiple regression techniques and analyze the association of disclosure and performance of the firms expressed return on capital employed (ROCE) as a performance index. The study also examined the relationship between market-based performance, company attributes, and overall disclosure. The result indicates that the extent of overall disclosure does not associate with the financial performance of the listed Nigerian firms. The result suggests that share price, size, and audit firm size significantly and positively related to the overall disclosure of firms. The association between leverage, company age and overall disclosure index negative and insignificant. In the Nigeria context, audit firm size proved to be an important determinant of the extent of IFRSs disclosure.
Starting Page	1
Ending Page	18
Page Count	18
File Format	PDF HTM / HTML
Journal	Cogent Business & Management
Volume Number	5
Issue Number	1
Language	English
Publisher	Cogent
Publisher Date	2018-11-03
Access Restriction	Open
Subject Keyword	Disclosure IFRS Companies Financial performance Audit firm size
Content Type	Text
Resource Type	Article

Central Library (ISO-9001:2015 Certified)
Indian Institute of Technology Kharagpur
Kharagpur, West Bengal, India | PIN - 721302

See location in the Map
03222 282435
Mail: support@ndl.gov.in

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in