Organizational Culture and Voluntary Disclosure Practices of Listed Firms in Nigeria

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dc.contributor.authorNyahas, Samson I.
dc.contributor.authorNtayi, Joseph M.
dc.contributor.authorKamukama, Nixon
dc.contributor.authorMunene, John C.
dc.date.accessioned2022-05-25T20:22:18Z
dc.date.available2022-05-25T20:22:18Z
dc.date.issued2018
dc.description.abstractThe purpose of this paper is to test the relationship between organizational culture and voluntary disclosure by listed firms in Nigeria. The research design for the study is survey design that is cross-sectional nature to examine the relationship among the study variables. Data for organizational culture were obtained from administration of questionnaire while that for voluntary disclosure were from financial reports of 92 listed companies. To test our main hypotheses, we used Structural Equation Model (SEM) especially PLS-SEM. The results indicate that both ritualism and opportunism dimensions of organizational culture are positively associated with voluntary disclosure. This implies that, firms’ emphasis on rules as well as flexibility in response to changing environmental needs promote the practice of voluntary disclosure in annual reports. This study concludes that voluntary disclosure is associated with flexibility in policies and disclosure rules as well as strict adherence to laylaid down guideline for the identification and measurement of disclosure items.en_US
dc.identifier.citationIliya, NS, Ntayi, JM, Kamukama, N., & Munene, JC (2018). Organizational culture and voluntary disclosure practices of listed firms in Nigeria. Journal of Economics and Management Sciences , https://doi.org/10.30560/jems.v1n1p51en_US
dc.identifier.urihttps://doi.org/10.30560/jems.v1n1p51
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/3384
dc.language.isoenen_US
dc.publisherJournal of Economics and Management Sciencesen_US
dc.subjectVoluntary disclosureen_US
dc.subjectRitualismen_US
dc.subjectOpportunismen_US
dc.subjectDeveloping countryen_US
dc.subjectNigeriaen_US
dc.titleOrganizational Culture and Voluntary Disclosure Practices of Listed Firms in Nigeriaen_US
dc.typeArticleen_US
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