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  • 标题:The Significance of International Corporate Governance Disclosure on Financial Reporting in Nigeria
  • 本地全文:下载
  • 作者:Beredugo Biobele ; Igbeng Igbo ; Eze John
  • 期刊名称:International Journal of Business and Management
  • 印刷版ISSN:1833-3850
  • 电子版ISSN:1833-8119
  • 出版年度:2013
  • 卷号:8
  • 期号:8
  • 页码:100
  • DOI:10.5539/ijbm.v8n8p100
  • 出版社:Canadian Center of Science and Education
  • 摘要:

    The adjudication for International corporate governance disclosure framework, such as, the International
    Standard of Accounting and Reporting (ISAR), has assumed a state of relevance between local and international
    markets participants, to circumvent the encumbrances of incomparable corporate governance disclosures despite
    the integrations of commercial activities around the world. The study, therefore, examined the significance of
    international corporate governance disclosures on financial reporting in Nigeria. Content analysis design was
    adopted, while population t-test and multiple regressions were used for hypothetical tests. It was however
    discovered that, International Corporate Governance disclosures significantly affects companies’ total assets and
    profitability, and that, Nigerian Banks report more than half the ISAR requirements, but was done
    indiscriminately. It is therefore recommended that, relevant codes of corporate governance in Nigeria be
    upgraded to reflect international specifications and the remiss of good governance be done away with, if we must
    achieve anti-corruption and investment drive. ISAR should be adopted and sanctions meted for non-compliance.
    Where this is done, organizations will have access to capital from international stock market and expansion of
    their business across boundaries. This will eventually breed economic viable Nigeria, free off corruption, and the
    actualization of the rebranding Nigeria ideology.

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