Iyoha, F. O. and Ojeka, Stephen and Ogundana, Oyebisi Mary (2017) Bankers’ Perspectives on Integrated Reporting for Value Creation: Evidence from Nigeria. In: International Conference on Creative Education, March 3-4, 2017, Kuala Lumpur, Malaysia.
![[img]](http://eprints.covenantuniversity.edu.ng/style/images/fileicons/application_pdf.png) |
PDF
Download (8MB) |
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. Ninety eight 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 exist that is being test run 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: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | IFRS; Adoption; Globalization; GAAP; Financial reporting |
| 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: | 26 Jun 2017 14:10 |
| Last Modified: | 26 Jun 2017 14:10 |
| URI: | http://eprints.covenantuniversity.edu.ng/id/eprint/8471 |
Actions (login required)
 |
View Item |
