SOURCE:

Faculty: Management Sciences
Department: Accountancy

CONTRIBUTORS:

Ehichioya, O. G
Ekwueme, C.M

ABSTRACT:

This study is set out to examine the effect of integrated reporting on Return on Equity (ROE), Return on Capital Employed (ROCE), Earning per share (EPS) and Profit Before Tax (PBT) of quoted firms in Nigeria. It is an ex-post facto type of research and longitudinal covering a period five (5) years from 2012 to 2016. A total of one hundred and eighty nine (189) firms quoted on the Nigerian Stock Exchange as at December 31st 2016 constitute the population of the study. A total of one hundred and twenty one (121) firms formed the sample size which was selected through purposeful sampling technique. Historical data were obtained from the annual reports and accounts of sampled firms. Data were estimated with Microsoft Excel version 2010 and SPSS version 23. The study revealed that integrated reporting information have a strong and significant influence on Return on Capital Employed (ROCE) and Earning per share (EPS), implying that it was strong determinant, while integrated reporting information have significant effect on Profit Before Tax (PBT), indicating that it was a strong determinant of integrated reporting among quoted firms in Nigeria. The study recommends that more integrated reporting information should be disclosed for the investors, creditors, potential foreign investors and dispersed shareholders so as to enhanced credibility, integrity and transparency in corporate financial reporting in Nigeria.