Effect of Firm Size on the Relationship between Managerial Ownership and Integrated Reporting

  • Latifat Abdulsalam Abdulfatah Nigerian Defence Academy, Kaduna
  • Adabenege Onipe Yahya Department of Accounting, Faculty of Management Sciences, Nigerian Defence Academy, Kaduna, Nigeria.
  • Samuel Eniola Agbi Department of Accounting, Faculty of Management Sciences, Nigerian Defence Academy, Kaduna, Nigeria
  • Suleiman Tauhid Department of Accounting, Faculty of Management Sciences, Nigerian Defence Academy, Kaduna, Nigeria
Keywords: Integrated Reporting, Managerial Ownership, Firm Size, Financial Statement, Regression


The aim of this study is to evaluate the effect of managerial ownership on integrated reporting of non-financial services firms in Nigeria with firm size as the moderating variable. Secondary data covering a period of 10 years, 2012 to 2021 were extracted from a sample of 58 firms chosen from a population of 105 listed non-financial services firms that were listed on the Nigerian Exchange as of 31 December 2021. Multiple regression analysis was used to analyze the data and the findings reveal that managerial ownership has a negative and insignificant effect on integrated reporting of non-financial services firms in Nigeria while firm size has a significant and positive effect on integrated reporting of non-financial services firms in Nigeria. However, when the moderating variable was introduced, the results show a positive insignificant effect of firm size and managerial ownership on integrated reporting of non-financial services firms in Nigeria. Thus, this study concludes that managerial ownership in large non-financial organizations does not affect the disclosure of integrated reporting. Therefore, the study recommends the enforcement of integrated reporting on the management of large non-financial services firms in Nigeria by the board of non-financial services firms in Nigeria.



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How to Cite
Abdulsalam Abdulfatah, L., Yahya, A. O., Agbi, S. E., & Tauhid, S. (2023). Effect of Firm Size on the Relationship between Managerial Ownership and Integrated Reporting. Global Journal of Accounting, 8(2), 43-54. Retrieved from http://gja.unilag.edu.ng/article/view/1708