Abstract
Accounting profession has continued to face challenges on how to enhance the decision
usefulness of financial reports. The profession has risen to this challenge by trying to provide
additional information in what are more generically referred to as sustainability reports, but
which are gradually being integrated with “traditional” reports. The foremost goal of
integrated reporting (IR) is to increase transparency and accountability by communicating in
a clear and straightforward manner h ow a firm's strategy, governance, performance, and
forecasts within the context of its external environment contribute to the creation of value over
short, medium, and long terms. Though, integrated reports are not yet mandatory, yet some
entities have begun preparing them, this study examined what firm level determinants are
associated with IR practices of agricultural firms in Nigeria. Through the use of correlational
research design as well as analyses of all 5 agricultural firms listed Nigerian Group (NGX)
for a period of five years (5); from 2019-2023 was conducted. Results show that firm size is a
significant variable that facilitates integrated reporting practices of agricultural firms in
Nigeria.
usefulness of financial reports. The profession has risen to this challenge by trying to provide
additional information in what are more generically referred to as sustainability reports, but
which are gradually being integrated with “traditional” reports. The foremost goal of
integrated reporting (IR) is to increase transparency and accountability by communicating in
a clear and straightforward manner h ow a firm's strategy, governance, performance, and
forecasts within the context of its external environment contribute to the creation of value over
short, medium, and long terms. Though, integrated reports are not yet mandatory, yet some
entities have begun preparing them, this study examined what firm level determinants are
associated with IR practices of agricultural firms in Nigeria. Through the use of correlational
research design as well as analyses of all 5 agricultural firms listed Nigerian Group (NGX)
for a period of five years (5); from 2019-2023 was conducted. Results show that firm size is a
significant variable that facilitates integrated reporting practices of agricultural firms in
Nigeria.
Keywords:
firm level determinant
integrated reporting
voluntary disclosure
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