Call for Papers:Vol.10 Issue.6

Submission
Last date		 30-Dec-2024
Acceptance Status In One Day
Paper Publish In Two Days
Submit ManuScript

News & Updates

Submit Article

Dear Authors, Article publish in our journal for Volume-10,Issue-6. For article submission on below link: Submit Manuscript


Join As Board

Dear Reviewer, You can join our Reviewer team without given any charges in our journal. Submit Details on below link: Join As Board


Paper Publication Charges

IJARIIE APP
Download Android App

For Authors

Archives

IJARIIE Board

Downloads

Android App

Download IJARIIE APP

Authors

Title: :  INTEGRATED REPORTING AND FIRM VALUE OF LISTED MANUFACTURING FIRM IN NIGERIA
PaperId: :  22546
Published in:   International Journal Of Advance Research And Innovative Ideas In Education
Publisher:   IJARIIE
e-ISSN:   2395-4396
Volume/Issue:    Volume 10 Issue 1 2024
DUI:    16.0415/IJARIIE-22546
Licence: :   IJARIIE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author NameAuthor Institute
AHMED YAHAYA ONUMOHNIGERIAN DEFENCE ACADEMY
MOHAMMED NMA AHMEDNIGERIAN DEFENCE ACADEMY
SULEIMAN TAUHIDNIGERIAN DEFENCE ACADEMY
LATEEF OLUMIDE MUSTAPHANIGERIAN DEFENCE ACADEMY

Abstract

ACCOUNTING
Firm Value, Integrated Reporting, Intellectual Capital, Manufacturing Capital etc….
Integrated reporting has become increasingly important in corporate reporting, aiming to provide stakeholders with a comprehensive understanding of a company's value creation process. However, the impact of integrated reporting and various forms of capital on firm value in the context of manufacturing firms in Nigeria remains underexplored. This study aims to fill this gap by examining the relationship between integrated reporting (proxying intellectual, human, manufacturing, and social/relationship capital) and firm value among manufacturing firms listed on the Nigerian Stock Exchange. The population of interest includes manufacturing firms listed on the Nigerian Stock Exchange. A sample of 59 manufacturing companies was selected based on specific criteria, including complete annual reports and accounts for the period from 2011 to 2022. The elimination sampling technique was used to select 8 companies for analysis. Data were collected from annual reports and accounts covering the period from 2011 to 2022. Variables included firm value (measured by Tobin's Q), intellectual capital, human capital, manufacturing capital, social and relationship capital, and leverage. The study employed multiple regression analysis to examine the relationship between integrated reporting variables and firm value. Findings indicate that manufacturing capital and leverage significantly influence firm value, while intellectual capital, human capital, and social/relationship capital do not show statistically significant correlations. In conclusion, the study underscores the importance of manufacturing capital and financial leverage in enhancing firm value among manufacturing firms in Nigeria. Recommendations include focusing on strengthening social and relationship capital and optimizing financial leverage within reasonable bounds to potentially increase firm value.

Citations

Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.

IJARIIE AHMED YAHAYA ONUMOH, MOHAMMED NMA AHMED, SULEIMAN TAUHID, and LATEEF OLUMIDE MUSTAPHA. "INTEGRATED REPORTING AND FIRM VALUE OF LISTED MANUFACTURING FIRM IN NIGERIA" International Journal Of Advance Research And Innovative Ideas In Education Volume 10 Issue 1 2024 Page 1070-1076
MLA AHMED YAHAYA ONUMOH, MOHAMMED NMA AHMED, SULEIMAN TAUHID, and LATEEF OLUMIDE MUSTAPHA. "INTEGRATED REPORTING AND FIRM VALUE OF LISTED MANUFACTURING FIRM IN NIGERIA." International Journal Of Advance Research And Innovative Ideas In Education 10.1(2024) : 1070-1076.
APA AHMED YAHAYA ONUMOH, MOHAMMED NMA AHMED, SULEIMAN TAUHID, & LATEEF OLUMIDE MUSTAPHA. (2024). INTEGRATED REPORTING AND FIRM VALUE OF LISTED MANUFACTURING FIRM IN NIGERIA. International Journal Of Advance Research And Innovative Ideas In Education, 10(1), 1070-1076.
Chicago AHMED YAHAYA ONUMOH, MOHAMMED NMA AHMED, SULEIMAN TAUHID, and LATEEF OLUMIDE MUSTAPHA. "INTEGRATED REPORTING AND FIRM VALUE OF LISTED MANUFACTURING FIRM IN NIGERIA." International Journal Of Advance Research And Innovative Ideas In Education 10, no. 1 (2024) : 1070-1076.
Oxford AHMED YAHAYA ONUMOH, MOHAMMED NMA AHMED, SULEIMAN TAUHID, and LATEEF OLUMIDE MUSTAPHA. 'INTEGRATED REPORTING AND FIRM VALUE OF LISTED MANUFACTURING FIRM IN NIGERIA', International Journal Of Advance Research And Innovative Ideas In Education, vol. 10, no. 1, 2024, p. 1070-1076. Available from IJARIIE, https://ijariie.com/AdminUploadPdf/INTEGRATED_REPORTING_AND_FIRM_VALUE_OF_LISTED_MANUFACTURING_FIRM_IN_NIGERIA_ijariie22546.pdf (Accessed : 18 November 2024).
Harvard AHMED YAHAYA ONUMOH, MOHAMMED NMA AHMED, SULEIMAN TAUHID, and LATEEF OLUMIDE MUSTAPHA. (2024) 'INTEGRATED REPORTING AND FIRM VALUE OF LISTED MANUFACTURING FIRM IN NIGERIA', International Journal Of Advance Research And Innovative Ideas In Education, 10(1), pp. 1070-1076IJARIIE [Online]. Available at: https://ijariie.com/AdminUploadPdf/INTEGRATED_REPORTING_AND_FIRM_VALUE_OF_LISTED_MANUFACTURING_FIRM_IN_NIGERIA_ijariie22546.pdf (Accessed : 18 November 2024)
IEEE AHMED YAHAYA ONUMOH, MOHAMMED NMA AHMED, SULEIMAN TAUHID, and LATEEF OLUMIDE MUSTAPHA, "INTEGRATED REPORTING AND FIRM VALUE OF LISTED MANUFACTURING FIRM IN NIGERIA," International Journal Of Advance Research And Innovative Ideas In Education, vol. 10, no. 1, pp. 1070-1076, Jan-Feb 2024. [Online]. Available: https://ijariie.com/AdminUploadPdf/INTEGRATED_REPORTING_AND_FIRM_VALUE_OF_LISTED_MANUFACTURING_FIRM_IN_NIGERIA_ijariie22546.pdf [Accessed : 18 November 2024].
Turabian AHMED YAHAYA ONUMOH, MOHAMMED NMA AHMED, SULEIMAN TAUHID, and LATEEF OLUMIDE MUSTAPHA. "INTEGRATED REPORTING AND FIRM VALUE OF LISTED MANUFACTURING FIRM IN NIGERIA." International Journal Of Advance Research And Innovative Ideas In Education [Online]. volume 10 number 1 (18 November 2024).
Vancouver AHMED YAHAYA ONUMOH, MOHAMMED NMA AHMED, SULEIMAN TAUHID, and LATEEF OLUMIDE MUSTAPHA. INTEGRATED REPORTING AND FIRM VALUE OF LISTED MANUFACTURING FIRM IN NIGERIA. International Journal Of Advance Research And Innovative Ideas In Education [Internet]. 2024 [Cited : 18 November 2024]; 10(1) : 1070-1076. Available from: https://ijariie.com/AdminUploadPdf/INTEGRATED_REPORTING_AND_FIRM_VALUE_OF_LISTED_MANUFACTURING_FIRM_IN_NIGERIA_ijariie22546.pdf
BibTex EndNote RefMan RefWorks

Number Of Downloads


Last download on 11/18/2024 10:18:25 AM

Save in Google Drive

Similar-Paper

TitleArea of ResearchAuther NameAction
The role of internal auditing in Bank of AlbaniaauditingElfrida Taraku Download
FACTORS INFLUENCING THE USAGE OF INTERNET BANKING OF COMMERCIAL BANKS IN BADULLA DISTRICTInternet BankingDissanayaka Mudiyanselage Sugeeth Jeewantha Download
Analyzing the Financial Performance of Selected Banks in Bangladesh: A Comparative StudyAccounting and Finance Md Belal Hossain Download
THE INFLUENCE OF FRAUD RISK ASSESSMENT, INTERNAL CONTROL SYSTEMS AND MANAGERIAL PERFORMANCE ON SALES EFFECTIVENESSAccountancy, EconomyMuhammad Fajri Prasetyo Download
Exploring the Evolution: Growth Trends in India's Public and Private Telecommunication Sectors"social sciences Dr. Pooja Gulati Download
Reviewing the Implementation of International Public Sector Accounting Standards in Bangladesh: An Analytical ExaminationAcountingMost. Mukta Khatun Download
Enterprise Risk Management and Financial Performance of Nigerian Deposit Money Banks: The Moderating Role of Corporate GovernanceAccounting and FinanceAIGBE CHRISTOPHER OSAMUYI Download
Enterprise Risk Management and Bank Valuation in the Stock Market: Evidence from the Nigerian Banking IndustryAccounting and FinanceAIGBE CHRISTOPHER OSAMUYI Download
INTEGRATED REPORTING AND FIRM VALUE OF LISTED MANUFACTURING FIRM IN NIGERIAACCOUNTINGAHMED YAHAYA ONUMOH Download
STUDY ON TAX PLANNING STRATEGIES AMONG THE SALARIED PEOPLECommerce and ManagementRADHIKA JINDAL Download
A STUDY ON CYBER SECURITY ISSUES AFFECTING ONLINE BANKING AND TRANSACTIONSCommerce and ManagementN. VISHNUPRIYA Download
Forecasting the National Passing Rate of the Certified Public Accountant Licensure Examination (CPALE)AccountingCleojem Deanne C. Ochoa Download
Analysis of Income Tax Administration in Nigeria: Problems and Prospects Case study: (Kogi State Board of Internal Revenue)AccountingGodwin Christopher Download
BOARD CHARACTERISTICS AND FINANCIAL PERFORMANCE OF LISTED AGRICULTURAL FIRMS IN NIGERIAACCOUNTING GODDAY, EMMANUEL EBIKEFE Download
FINANCIAL ANALYSIS AND FINANCING DECISIONS ON SELECTED QUOTED COMPANIES IN NIGERIAACCOUNTINGOlusola James Oladejo PhD, FCA Download
12