Work

Institutional Shareholding and Nonfinancial disclosures of Listed Manufacturing Companies in Nigeria

Year: 2025

Type: article

Abstract: The study presents empirical evidence on Institutional Shareholding and Corporate nonfinancial disclosures of listed Manufacturing companies in Nigeria using annual financial report data for the period 2012-2023. In order to determine the relationship between institutional shareholders and non-financial disclosures. The researcher used the ex-post facto research design. The target population comprised companies in the Industrial and consumer Sector listed on the Nigerian Exchange Group. The study made use of secondary data extracted from annual reports of studied companies. The data were tested using skewness and kurtosis statistic and analyzed using unit root test, co-integration test, vector error correction model and Panel Least Square Regression analysis via E-Views to compute data from line and bottom-line items in financial statements. Content analysis was used to measure Effluent disclosures. Institutional Shareholding has a significantly impact on effluent disclosure of listed manufacturing companies in Nigeria.

Source: International Journal of Advances in Engineering and Management

DOI: 10.35629/5252-0702285300

Authors: Anyadufu Anthony Onyeka, Ajakpo (Anetoh) Vivian Chioma, Okafor Clara N, Eneh Onyinye, Professor Francis Udeh

Institutions: Nnamdi Azikiwe University, Federal Polytechnic Oko

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: bronze

OpenAlex ID: W4407601698

FWCI:

Cites:

Cited by:

Related to: 10