• ISSN: 2010-023X
    • Frequency: Bimonthly
    • DOI: 10.18178/IJTEF
    • Editor-in-Chief: Prof.Tung-Zong (Donald) Chang
    • Executive Editor: Ms. Cherry L. Chen
    • Abstracting/ Indexing: Engineering & Technology Digital Library, ProQuest, Crossref, Electronic Journals Library , EBSCO, and Ulrich's Periodicals Directory
    • E-mail: ijtef@ejournal.net
IJTEF 2014 Vol.5(4): 327-331 ISSN: 2010-023X
DOI: 10.7763/IJTEF.2014.V5.392

Firm Characteristics and Voluntary Segments Disclosure among the Largest Firms in Nigeria

Kabir Ibrahim
Abstract—The aim of this study is to gain more insights in the disclosure practices among the largest public listed companies in Nigeria, by examining the associations between firm characteristics and the extent of voluntary segments disclosure on IFRS 8 Operating Segments by using a sample of 76 companies. The results document that firm size and industry type have positive association with voluntary segments disclosure. In addition, negative association is observed between firm listing age, growth, return on investment, ownership diffusion and voluntary segments disclosure.

Index Terms—Firm characteristics, IFRS 8, voluntary disclosure.

Kabir Ibrahim is with the Department of Accounting, Federal Polytechnic Bali, Nigeria (e-mail: kabirne3@gmail.com).

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Cite: Kabir Ibrahim, "Firm Characteristics and Voluntary Segments Disclosure among the Largest Firms in Nigeria," International Journal of Trade, Economics and Finance vol.5, no.4, pp. 327-331, 2014.

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