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IFRS 7/9 - determinants of financial instrument disclosure in emerging markets and the moderating effect of foreign ownership: evidence from Nigeria

Obiajulu Chibuzo Okeke et al.

International Journal of Accounting, Auditing and Performance Evaluation2025https://doi.org/10.1504/ijaape.2025.148310article
AJG 2ABDC C
Weight
0.37

What the paper says

The study sought to investigate the firm-specific characteristics that influence the disclosure of financial instrument information, and the influence of foreign ownership. Purposive sampling was used to obtain data from 19 out of 61 listed manufacturing companies in Nigeria for the period between 2012-2021. The findings revealed that audit quality, return on assets, foreign ownership and firm growth revealed a positive effect on financial instrument information disclosure, whereas firm size revealed a negative effect on financial instrument information disclosure. Only foreign ownership is significant. Furthermore, the empirical evidence reveals that foreign ownership moderates the relationship between firm growth and financial instrument information disclosure. Based on the empirical findings, we recommend that managers of manufacturing firms in Nigeria endeavour to employ the services of the big four audit firms, improve their profit and have more foreign investors to increase the disclosure of financial instrument information.

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https://doi.org/https://doi.org/10.1504/ijaape.2025.148310

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@article{obiajulu2025,
  title        = {{IFRS 7/9 - determinants of financial instrument disclosure in emerging markets and the moderating effect of foreign ownership: evidence from Nigeria}},
  author       = {Obiajulu Chibuzo Okeke et al.},
  journal      = {International Journal of Accounting, Auditing and Performance Evaluation},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijaape.2025.148310},
}

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IFRS 7/9 - determinants of financial instrument disclosure in emerging markets and the moderating effect of foreign ownership: evidence from Nigeria

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.