Bankers’ Perspectives on Integrated Reporting for Value Creation: Evidence from Nigeria
| dc.creator | Iyoha, F. O., Ojeka, Stephen, Ogundana, Oyebisi Mary | |
| dc.date | 2017 | |
| dc.date.accessioned | 2025-03-31T09:26:33Z | |
| dc.description | 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>. | |
| dc.format | application/pdf | |
| dc.identifier | http://eprints.covenantuniversity.edu.ng/8471/ | |
| dc.identifier.uri | https://repository.covenantuniversity.edu.ng/handle/123456789/37988 | |
| dc.language | en | |
| dc.subject | H Social Sciences (General), HF5601 Accounting | |
| dc.title | Bankers’ Perspectives on Integrated Reporting for Value Creation: Evidence from Nigeria | |
| dc.type | Conference or Workshop Item |
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