Firm Characteristics and Voluntary Segments Disclosure among the Largest Firms in Nigeria

Ibrahim, Kabir

doi:10.7763/ijtef.2014.v5.392

Cited by 22 publications

(32 citation statements)

References 19 publications

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“…Wallace (2004) investigates the impact of firm characteristics on disclosure in annual reports of Spanish companies using regression analysis and disclosure was found significantly positive to firm size. Also (Ibrahim 2014) investigates the association between firm size and voluntary segment reporting in Nigeria and the result indicates significant positive relationship. Suwaidan, Omari and Abed (2007) asserted that company size might have a substantial effect on the level of disclosure.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

The Impact of Firm Characteristics on IFRS 8 Disclosure in the Transition Period in Nigeria

Ibrahim¹

2015

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Following the adoption of International Financial Reporting Standard (IFRS) in Nigeria, companies listed under Nigerian Stock Exchange (NSE) are mandated to comply with the provisions of IFRS within the transition period effective 1st January 2012 and ending 2014. The aim of this paper is to share more lights in the transition process to IFRS with regards to segment reporting in mandatory regime. Based on sample of 97 listed companies using a disclosure index, the study document that the quantity of disclosure was positively related to some aspects of firm characteristics such as industry type, auditor type, firm size, and company's listing age, albeit these variables provide a significant impact on compliance with IFRS 8 (Operating segments) disclosure. The study Further document that majority of the sample companies identify Board of Directors (BOD) as their Chief Operating Decision Maker (CODM).

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Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

The Impact of Firm Characteristics on IFRS 8 Disclosure in the Transition Period in Nigeria

Ibrahim¹

2015

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“…They urged that form of <IR> must be tested across different sizes of the organization in order to gauge the applicability. Therefore, company size has been found to be one of the prominent factors in influencing voluntary disclosure (Uyar et al, 2013;Ghasempour and Yusof, 2014;Ibrahim, 2014). Frias-Aceituno et al (2013) concluded that the decisions to undertake <IR> are prevalently influenced by the size of the company, its management bodies, and its gender diversity.…”

Section: Literature Reviewmentioning

confidence: 99%

The Journey towards Integrated Reporting in Bangladesh

Nakib¹,

Dey²

2018

Asian Economic and Financial Review

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Article History JEL Classification:M490.The necessities of cohesive, integrated and decision-supportive information for apprehending the future prospect and capacity of the companies have led to the advent of integrated reporting (). This study examines whether the Bangladeshi companies are moving towards . The extent of practices of the listed companies in Bangladesh for the year 2014 to 2016 has been measured with a view to reaching a conclusion. In regard to this study, DSE30 companies have been considered as the sample companies while their integrated reports or, in absence, their annual reports have been scrutinized. Content analysis approach has been followed in this study to construct index considering the fifty items of the eight content elements of as prescribed by International Integrated Reporting Council in its International Framework. Our analysis exhibits that in 2016, 22% of the sample companies have adopted , which has been commenced in 2015 whereas no company has undertaken in the year 2014. Content-wise index depicts that the disclosures of items under each of the content elements have been increasing over the time. Item-wise analysis has demonstrated some items of (i.e. materiality determinations process, linkage between strategy and resource allocation plan), disclosures of which have been appeared in the annual reports after the adoption of . Company-wise ensures that index for each company has been either increasing or remaining the same over the period. In total, index for all the sample companies has increased to 0.6148 from 0.4511 over the three years. These indicate that companies in Bangladesh have started adopting through standalone integrated report or annual report in an integrated way in spite of having no mandatory requirement. Contribution/ Originality:In spite of an emerging area of corporate reporting, there are few empirical research exploring practices in developing countries. To the best of the authors' knowledge, this study is the first of its kinds which examines the extent of practices from Bangladesh perspective.

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“…If the company commit to reporting qualified earning with the little discretion, the companies could increase the segment disclosure as a signal to investors. Segment disclosure decisions are not only due to changes in standards and company characteristics (Lucchese & Carlo, 2012;Pardal & Morais, 2012;Saarilouma, 2013;Ibrahim, 2014), but also manager's policies (Abbas, Habbe, & Pontoh, 2015). You (2012) and Lail, Thomas, & Winterbotham (2013) stated that the quality of segment disclosure could be discretion by managers because of changes in segment aggressiveness, transfer of loads and other changes that are not visible.…”

Section: Hypotheses Developmentmentioning

confidence: 99%

Relationship of Earnings Quality and Segment Disclosure in Decreasing Cost of Equity

Khomsatun¹,

Siregar

Utama

2018

Jurnal Keuangan Dan Perbankan

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Investors would analyze the reporting of segments disclosure in the notes to the financial statements, addition to the main reporting that presents earnings and cash flows. We investigated the relationship between the segment disclosure level and the earning quality that could decrease the cost of equity. Sample of this research were 242 firms-years of manufacture industry firms. This research used simultaneous test; the first stage was a regression of segment disclosure level on earning quality and the second stage was a regression on the cost of equity. Segment disclosure level was measured from PSAK 5 Operating Segment (2009); the cost of equity measured using industry-adjusted E/P Ratio; earning quality measured using absolute of accrual quality and absolute of abnormal accrual. We found that earnings quality positively influences on segment disclosure level. We proved that there was a complementary effect between them. The second result showed that the segment disclosure level decreases the cost of equity, but marginally. The third result proved that in the second order condition, the segment disclosure level was stronger in decreasing the cost of equity. We proved that there was endogeneity of segment disclosure level in decreasing cost of equity.

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Firm Characteristics and Voluntary Segments Disclosure among the Largest Firms in Nigeria

Cited by 22 publications

References 19 publications

The Impact of Firm Characteristics on IFRS 8 Disclosure in the Transition Period in Nigeria

The Impact of Firm Characteristics on IFRS 8 Disclosure in the Transition Period in Nigeria

The Journey towards Integrated Reporting in Bangladesh

Relationship of Earnings Quality and Segment Disclosure in Decreasing Cost of Equity

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