Internet corporate financial reporting - a study of quoted Nigerian companies

Ismaila Yusuf

African Journal of Accounting, Auditing and Finance, 2013, vol. 2, issue 3, 233-259

Abstract: Internet financial disclosures is not a new phenomenon in developed countries, this cannot be said of developing countries like Nigeria. In contributing to the discourse in internet financial reporting in developing countries particularly in Nigeria, the companies quoted on the Nigerian Stock Exchange were studied using an internet financial reporting index (IFRI). Multiple regression analysis was used to determine the relationship between (IFRI) and profitability, leverage, size, foreign listing and industry type. The empirical result indicates that the only variable that significantly determines the level of internet financial reporting is the size of the company.

Keywords: financial disclosure; Nigerian stock exchange; NSE; Nigeria; internet financial reporting index; IFRI; online reporting; online disclosure; developing countries; firm size; profitability; leverage; foreign listing; industry type. (search for similar items in EconPapers)
Date: 2013
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