Effects of Corporate Reports Determinants on Nigerian Deposit Money Banks Reporting Quality

Abstract: This study evaluates the effect of corporate report determinants on the quality of corporate reporting by Nigerian deposit money banks (2013-2022). Data was extracted via content analysis of financial statements and related reports from 12 banks listed on the Nigerian Stock Exchange. Using multiple regression analysis (OLS), the study finds that ESG disclosures have the strongest relationship with corporate reporting quality (t-value = 1.670), but their marginal statistical significance (p-value = 0.0985) indicates a weak impact. Other variables, except for the intercept, are not significant predictors. The findings suggest that quality disclosure depends more on the intrinsic content of the information rather than its volume, emphasising the importance of meaningful reporting over mere disclosure quantity.

information quality, corporate reporting quality, corporate reports determinants, intrinsic content

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