Authors : Augustine Enemali Amana; Caleb Kehinde Osamo; Friday Chukwuma Okoronkwo

Volume/Issue : Volume 11 - 2026, Issue 10 - October

Google Scholar : https://tinyurl.com/479u5buy

DOI : https://doi.org/10.38124/ijisrt/26Oct197

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

Abstract : This study evaluated the effect of integrated reporting on firm- value of listed consumer goods firms in Nigeria using financial capital disclosure, human capital disclosure, social capital disclosure and relational capital disclosure as exogenous variables. The study adopted the ex post facto research design and collected secondary data covering the period 2013-2024 from the audited annual financial statements of the selected consumer goods firms and the Nigerian Exchange Fact-Book. The Logistic panel regression was deployed for data analyses and the results show that while financial capital reporting had significant effect on firm value, human capital reporting, social capital reporting and relational capital reporting individually had insignificant effects on firm- value of consumer goods firms in Nigeria. The study recommends among others, that firms should continue to enhance the quality and transparency of their financial capital disclosures, as these disclosures have been shown to significantly influence firm- value. Firms should improve the structure and presentation of human capital disclosures by providing more quantitative and measurable information relating to employee productivity, training investments, and workforce performance.

Keywords : Financial Capital Disclosure, Human Capital Disclosure, Social Capital Disclosure, Relational Capital Disclosure.

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