EXAMINATION OF INTEGRATED REPORTING AND ITS RELEVANCE IN MODERN FINANCIAL REPORTING
- Project Research
- 1-5 Chapters
- Quantitative
- Abstract : Available
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- Recommended for : Student Researchers
- NGN 3000
Abstract
This study examines the relevance of integrated reporting in modern financial reporting in Lagos State, Nigeria. The objectives are to: (1) evaluate the benefits of integrated reporting for stakeholders, (2) assess the impact on financial and non-financial information disclosure, and (3) analyze the adoption challenges of integrated reporting. A survey design was adopted to collect data from corporate managers and financial analysts. The sample size was determined using Taro Yamane's formula to ensure statistical significance. Stanbic IBTC Holdings was selected as the case study due to its pioneering efforts in integrated reporting. The reliability coefficient score of the survey was 0.90. Findings indicate that integrated reporting significantly enhances the comprehensiveness and relevance of financial reports, providing a holistic view of the company's performance. It is recommended that companies in Lagos State adopt integrated reporting practices to improve stakeholder communication and decision-making.
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