Stakeholders influence on voluntary disclosure practices by listed companies in Nigeria: an investigation of managers’ perception

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dc.contributor.authorIliya Nyahas, Samson
dc.contributor.authorNtayi, Joseph
dc.contributor.authorKamukama, Nixon
dc.contributor.authorMunene, John
dc.date.accessioned2022-05-25T21:23:17Z
dc.date.available2022-05-25T21:23:17Z
dc.date.issued2017
dc.description.abstractThis study investigates stakeholders influence on voluntary disclosure. Specifically, the study seeks to determine managers’ perception of which stakeholder groups matter in their voluntary disclosure decisions. This is particularly essential in the context of developing countries like Nigeria with weak observance of the code of corporate governance leading to lack of transparency in corporate disclosure (World Bank, 2011). Transparency through corporate disclosure is regarded as one of the essential pillars of corporate governance principles (Qu & Leung, 2006; OECD, 2003). Therefore, in a bid to improve transparency in corporate governance, companies are seen to be providing information in such areas as strategic forecast, the company’s relationship with key stakeholders, environmental and ethical issues which are considered voluntary from capital market perspective (Schuster & O’Connel, 2006). Even though they are voluntary nature, these information are critical for understanding sustainability of current earnings, proper functioning of capital markets and encourage better flow of Foreign Direct Investments (FDIs) into a country (Qu, Leung & Cooper, 2013; Qu & Leung, 2006). In the Nigerian context, disclosure practice of publicly listed companies in the country has been adjudged be weak and inadequate overtime (Damagum & Chima, 2013; World Bank, 2011; 2004).en_US
dc.identifier.citationSamson Iliya Nyahas, Joseph Ntayi, Nixon Kamukama, John Munene, "Stakeholders influence on voluntary disclosure practices by listed companies in Nigeria: an investigation of managers’ perception", International Journal of Law and Management, https://doi.org/10.1108/IJLMA-05-2017-0110en_US
dc.identifier.urihttps://doi.org/10.1108/IJLMA-05-2017-0110
dc.identifier.urihttps://nru.uncst.go.ug/handle/123456789/3396
dc.language.isoenen_US
dc.publisherInternational Journal of Law and Managementen_US
dc.subjectStakeholders influenceen_US
dc.subjectVoluntary disclosure practicesen_US
dc.subjectCompaniesen_US
dc.subjectNigeriaen_US
dc.titleStakeholders influence on voluntary disclosure practices by listed companies in Nigeria: an investigation of managers’ perceptionen_US
dc.typeArticleen_US
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