EFFECT OF INTEGRATED REPORTING QUALITY ON FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

Authors

  • Vitalis Kukeng Department of Accounting, Rev. Fr. Moses Oshio Adasu University, Makurdi, Nigeria
  • Dr. Kwaghfan Aondoakaa Department of Accounting, Rev. Fr. Moses Oshio Adasu University, Makurdi, Nigeria
  • Dr. Luper Iorpev Department of Accounting, Rev. Fr. Moses Oshio Adasu University, Makurdi, Nigeria
  • Dr. Isaac Mbanongun Kwanum Department of Accounting, Rev. Fr. Moses Oshio Adasu University, Makurdi, Nigeria

Keywords:

Integrated Reporting Quality, Tobin’s Quotient, Market Price Per Share, Earnings Per Share

Abstract

This study examines the effect of integrated reporting quality on financial performance among the listed consumer goods companies in Nigeria from 2014 to 2024. The study employed an ex-post facto research design. The sample of this study consisted of all 16 consumer goods companies listed on the Nigerian Exchange Group (NGX) and remained listed as of 31st December 2024 through the census sampling method. The secondary data was derived from the annual reports and accounts through content analysis. Data for the dependent variables were extracted from the financial statements of the sampled consumer goods companies from 2014 to 2024. Data for integrated reporting quality (IRQ) was obtained from the MachameRatios Database. These descriptive and inferential statistics with structural equations modelling (SEM) were adopted for data analysis. The findings based on the analysis of data found that integrated reporting quality (IRQ) has a significant effect on Tobin’s Quotient (TQ), market price per share (MPS), and earnings per share (EPS) for listed Nigerian consumer goods companies. It was concluded that integrated reporting quality has a significant negative effect on the financial performance of listed consumer goods companies in Nigeria, confirming the need for increased reporting. The study recommended, among others, the need for companies to make integrated reporting mandatory, as it has shown that it can influence financial performance. Also, managers should monitor their costs of providing this additional information, as research has shown that IRQ has a negative effect on financial performance.

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Published

2026-02-06 — Updated on 2026-02-12

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Vol. 2 No. 2 (2026): JOURNAL OF BEHAVIOURAL ACCOUNTING (JBA) Volume 2 No.2, February 2026 (Special Edition)

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