The DOI matches its Crossref record.
Corporate Financial Reporting in Nigeria
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.
Overview
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Citations
Cited by
Ownership structure and corporate social responsibility disclosure: Some Malaysian evidence
Mohd Ghazali, N. A. (2007) · Corporate Governance: The international journal of business in society · doi:10.1108/14720700710756535 · Cited by 608
Corporate mandatory disclosure practices in Bangladesh
Akhtaruddin, M. (2005) · The International Journal of Accounting · doi:10.1016/j.intacc.2005.09.007 · Cited by 351
Metadata
- Authors
- Wallace, R. S. O.
- Venue
- Accounting and Business Research
- Publisher
- Informa UK Limited
- Published
- 1988-09
- Volume
- 18
- Issue
- 72
- Pages
- 352-362
- ISSN
- 0001-4788 (ISSN-L)
- 2159-4260
- OpenAlex
- W2117130947
- Cited by
- 197
- References
- 0
- FWCI
- 0.00
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
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- CoChat. (2026). Citation check: Corporate Financial Reporting in Nigeria. https://app.cochat.ai/papers/10.1080/00014788.1988.9729382
- The paper
- Wallace, R. S. O. (1988). Corporate Financial Reporting in Nigeria. Accounting and Business Research. https://doi.org/10.1080/00014788.1988.9729382
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
