Corporate Financial Reporting in Nigeria |
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Authors: | R. S. O. Wallace |
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Abstract: | This paper reports on the extent of financial reporting by a sample of publicly quoted companies in Nigeria. Rather than examine the disclosure of specific items of information, the paper deals with the entire contents of the corporate annual report and highlights its different parts. The index of disclosure methodology is used to describe the trend of reporting practices between 1982 and 1986. |
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