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Bankers’ Perspectives on Integrated Reporting for Value Creation: Evidence from Nigeria

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.

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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

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