Abstract
The study examined the impact of integrated reporting on the performance of corporate organizations in Nigeria between 2009 and 2018. The major motivation for the study was the clarion call and the...
Highlights
The decision-making process of every system thrives on information, and the business environment is not an exception. Oprisor (2014) averred that information plays a vital role in the decision-making process of the business community coupled with the fact that investment decisions rely heavily on financial information at the disposal of investors (Mirza et al, 2019)
We examined the impact of integrated reporting (IR) on the performance of corporate organizations in Nigeria between 2009 and 2018
This traditional mode of reporting has been plagued with absence of transparency (Weybrecht, 2010) which necessitates the need for the convergence of both financial and nonfinancial information in a single report referred to as integrated reporting (IR) (Serafeim, 2015)
Summary
The decision-making process of every system thrives on information, and the business environment is not an exception. Oprisor (2014) averred that information plays a vital role in the decision-making process of the business community coupled with the fact that investment decisions rely heavily on financial information at the disposal of investors (Mirza et al, 2019). Every stakeholder relating with an organization is concerned mostly about the performance and the long-term survival tendencies of such firm, the need for corporate reporting. The orientation that stakeholders are only concerned about the financial performance of firms has led to the traditional mode of reporting where by reports are separated into categories such as annual report, environmental report and social report which are published separately for the exclusive access of few people This traditional mode of reporting has been plagued with absence of transparency (Weybrecht, 2010) which necessitates the need for the convergence of both financial and nonfinancial information in a single report referred to as integrated reporting (IR) (Serafeim, 2015)
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