Iyoha, F. O. and Ojeka, Stephen and Ogundana, Oyebisi Mary (2017) Bankers’ perspectives on Integrated Reporting for value creation: evidence from Nigeria. Banks and Bank Systems, 12 (2).
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Abstract
This study aims to examine the opinions of Zenith Bank employees on the value, content and processes, as well as the challenges of Integrated Reporting (IR) in Nigeria with the hope of highlighting recommendations to encourage organizations to adopt it. Ninetyeight employees responded to our survey. Generally, the respondents agree that IR has value that could lead to better reporting of corporate activities. They also identified challenges that could mitigate the value of IR. It was, however, noted that some of the challenges could be overcome with time, given that IR framework exists that is being tested by a number of organizations. The study recommends that there should be awareness campaigns to sensitize organizations on the value of IR. This paper contributes to the extant literature by offering insights of Zenith Bank employees on IR.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | employees, corporate reporting, Integrated Reporting, Nigeria, Zenith Bank. |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Mrs Hannah Akinwumi |
| Date Deposited: | 06 Jul 2021 09:13 |
| Last Modified: | 06 Jul 2021 09:13 |
| URI: | http://eprints.covenantuniversity.edu.ng/id/eprint/15131 |
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