10,173
Views
20
CrossRef citations to date
0
Altmetric
ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Integrated reporting and corporate performance in Nigeria: Evidence from the banking industry

ORCID Icon, , , , ORCID Icon & | (Reviewing editor) show all
Article: 1736866 | Received 07 Nov 2019, Accepted 24 Feb 2020, Published online: 09 Mar 2020

References

  • Adi, S., Martani, D., Pamungkas, B., & Simanjuntak, R. A. (2016). Analysis of the quality of performance report of the local government on websites: Indonesian case. Cogent Business and Management, 3(1), 1–12. http://doi.org/10.1080/23311975.2016.1229393
  • Albetairi, H. T. A., Kukreja, G., & Hamdan, A. (2018). Integrated reporting and financial performance: Empirical evidences from Bahraini listed insurance companies. Accounting and Finance Research, 7(3), 102–110. http://doi.org/10.5430/afr.v7n3p102
  • Bijlmakers, L. (2018). The influence of integrated reporting on firm value [M.Sc. Thesis]. University of Amsterdam.
  • Campbell, D, & Slack, R. (2011). Environmental disclosure and environmental risk: sceptical of uk sell-side bank analyst. British Accounting Review, 1 (43), 54-64. doi: http://dx.doi.org/10.1016/jbar.2010.11.002
  • Cosma, S., Soana, M. G., & Venturelli, A. (2018). Does the market reward integrated report quality? African Journal of Business Management, 12(4), 78–91. http://doi.org/10.5897/AJBM2017.8469
  • Eccles, R. G., & Saltzman, D. (2011). Achieving sustainability through integrated reporting. Standford Social Innovation Review, 1(1), 56–61.
  • Eisenhardt, K. M. (1989). Agency theory: An assessment and review. The Academy of Management Review, 14(1), 57–74. http://doi.org/10.5465/amr.1989.4279003
  • Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman.
  • Gnanaweera, K. A. K., & Kunori, N. (2018). Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators. Cogent Business and Management, 5(1), 1–21. http://doi.org/10.1080/23311975.2018.1423872
  • Gray, R., Owen, D., & Adams, C. (1996). Accounting and accountability: Changes and challenges in corporate social and environmental reporting. Prentice Hall.
  • IIRC. (2013). The international <IR> framework. http://www.theiirc.org/wp-content/uploads
  • IIRC (2015). Applying the integrated reporting concept of ‘capitals’ in the banking industry. IR Banking Network Paper Series.
  • Iyoha, F. O., Ojeka, S. A., & Ogundana, O. M. (2017). Bankers’ perspectives on integrated reporting for value creation: Evidence from Nigeria. Banks and Bank System, 12(2), 100–105. http://doi.org/10.21511/bbs.12(2).2017.10
  • Jensen, J., & Berg, N. (2012). Determinants of traditional sustainability reporting versus integrated reporting. An Institutionalist approach. Business Strategy and Environment, 21(1), 299–316. http://doi.org/10.1002/bse.740
  • Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 1(1), 305–360. http://doi.org/10.1016/0304-405X(76)90026-X
  • Jeroe, A. (2016). Integrated reporting, non-financial information and financial performance [M.Sc. Thesis]. Erasmus University.
  • Krzus, M. P. (2011). Integrated reporting: If not now, when? https://www.mikekrzus.com/downloads/files/IRZ-Integrated-reporting.pdf
  • Lindblom, C. K. (1994). The implications of organizational legitimacy for corporate social performance and disclosure. Critical Perspectives on Accounting Conference Papers, New York
  • Lipunga, A. M. (2015). Integrated reporting in developing countries: Evidence from Malawi. Journal of Management Research, 7(3), 130–156. http://doi.org/10.5296/jmr.v7i3
  • Mahjoub, L. B. (2019). Disclosure about corporate social responsibility through ISO 26000 implementation made by Saudi listed companies. Cogent Business and Management, 6(1), 1–23. http://doi.org/10.1080/23311975.2019.1609188
  • Mirza, A., Malek, M., & Abdul-Hamid, M. A. (2019). Value relevance of financial reporting: Evidence from Malaysia. Cogent Economics and Finance, 7(1), 1–19. http://doi.org/10.1080/23322039.2019.1651623
  • Nurkumalasari, I. S., Restuningdiah, N., & Sidharta, E. A. (2019). Integrated reporting disclosure and its impact on firm value: Evidence in Asia. International Journal of Business, Economics and Law, 18(5), 99–108.
  • Oba, V. C., & Ibikunle, J. (2015). Issues in sustainability accounting: A global reporting initiative perspective ( SSRN Paper Series no. 2544555).
  • Ofoegbu, G. N., Odoemelam, N., & Okafor, R. G. (2018). Corporate board characteristics and environmental disclosure quantity: Evidence from South Africa (integrated reporting) and Nigeria (traditional reporting). Cogent Business and Management, 5(1), 1–27. http://doi.org/10.1080/23311975.2018.1551510
  • Ogbodo, C. O. (2015). A stakeholder approach to triple bottom line accounting: Nigerian experience. International Journal of Academic Research in Business and Social Sciences, 5(6), 1–19. doi: 10.6o07/IJARBSS/v5-i6/1663.
  • Okaro, S. C., & Okafor, G. O. (2017). Integrated reporting in Nigeria: The present and the future. In M. Aluchena & S. O. Idowu (Eds.), Responsible corporate governance towards sustainable and effective governance structure (pp. 247–263). Springer.
  • Oprisor, T. (2014). The integrated reporting framework: Between challenge and innovation. Network Intelligence Studies, 1(3), 85–94.
  • Serafeim, G. (2015). Integrated reporting and investor clientele. Journal of Applied Corporate Finance, 27(2), 34–51. http://doi.org/10.1111/jacf.2015.27.issue-2
  • Soumillion, V. (2018). The value relevance of integrated reporting in South Africa [M.Sc. Dissertation]. Universiteit Gent.
  • Soyka, P. A. (2013). The International Integrated Reporting Council (IIRC) integrated reporting frramework: Toward better sustainability reporting and (way) beyond. Environmental Quality Management, 23(2), 1–14. http://doi.org/10.1002/tqem.21357
  • Suttipun, M. (2017). The effect of integrated reporting on corporate performance: Evidence from Thailand. Corporate Ownership and Control, 15(1), 133–142. http://doi.org/10.22495/cocv15i1art13
  • Tijani, O. M., & Ogundeji, M. G. (2014). Critical factors for integrated reporting in Nigeria. Trends in Economics, 1(1), 16–23.
  • Umoren, A. O., Udo, E. J., & George, B. S. (2015). Environmental, social and governance disclosures: A call for integrated reporting in Nigeria. Journal of Finance and Accounting, 3(6), 227–233. http://doi.org/10.11648/j.jfa.20150306.19
  • Weybrecht, G. (2010). The sustainable MBA: The manager’s guide to green business. John Wiley & Sons.