Project Topics Seminar Topics Nursing School Past Questions Sign Up
Search Topic
PARKLYN
ERVICES
 · RC: 2994849
An Evaluation on the Value Relevance of Corporate Disclosure to Shareholder in Nigeria

An Evaluation on the Value Relevance of Corporate Disclosure to Shareholder in Nigeria

@SparklynServices
WhatsApp Channel

DEDICATION

This research material, titled “An Evaluation on the Value Relevance of Corporate Disclosure to Shareholder in Nigeria” is dedicated to God for His boundless grace and guidance. It is also a tribute to all computer enthusiasts whose contributions made my research journey smoother and enriched my documentation process, making the experience truly fulfilling.



ACKNOWLEDGEMENT

I am profoundly grateful to everyone who contributed to the successful completion of this project. I am especially grateful to my Supervisor (Name), the Head of Department (Name), and the Lecturers in the Department of Banking and Finance (BF) for their invaluable guidance and support. I also acknowledge the contributions of authors and scholars whose works on An Evaluation on the Value Relevance of Corporate Disclosure to Shareholder in Nigeria provided essential insights. Special thanks go to my study area (and any funding organizations, if applicable) for their financial assistance. I am equally thankful to stakeholders, including mentors, teachers, and colleagues, for their encouragement and support. Finally, I deeply appreciate my family and friends for their patience and unwavering support throughout this journey. Your contributions have been instrumental in making this research a reality.



TABLE OF CONTENTS

PRELIMINARY PAGES

CHAPTER ONE

INTRODUCTION

    CHAPTER TWO

    LITERATURE REVIEW

    • 2.1 Introduction
    • 2.2 Conceptual Review
    • 2.3 Theoretical Framework
    • ⋮
    • 2.4 Empirical Studies
    • 2.5 Research Gaps
    • 2.6 Summary of Literature Review

    CHAPTER THREE

    RESEARCH METHODOLOGY

    • 3.1 Introduction
    • 3.2 Research Design
    • 3.3 Population of Study
    • 3.4 Sampling and Sampling Technique
    • 3.5 Validation of Research Instrument
    • 3.6 Method of Data Collection
    • 3.7 Method of Data Analysis
    • 3.8 Questionnaire Administration
    • 3.9 Ethical Consideration
    • 3.10 Statistical Analysis

    CHAPTER FOUR

    DATA ANALYSIS, RESULT AND DISCUSSION

    • 4.1 Introduction
    • 4.2 Presentation and Analysis of Data
    • 4.3 Re-statement of Research Questions
    • 4.4 Test of Hypotheses
    • 4.5 Discussion of Findings

    CHAPTER FIVE

    SUMMARY, CONCLUSION AND RECOMMENDATION

    • 5.1 Introduction
    • 5.2 Summary of Findings
    • 5.3 Conclusion
    • 5.4 Recommendation
    • 5.5 Suggestion for Further Study

    REFERENCES

    APPENDIX A - “QUESTIONNAIRE”


    ABSTRACT

    This study was undertaken with a view to finding the value Relevance of Corporate Disclosure through a study of Guinness Nigerian Plc and First Bank Nigeria Plc. Data were collected through Primary and Secondary sources. In all 80 questionnaires were sent out and a total of 42 were received back as at the time of data analysis. The data collected was analyzed through the use of simple percentages while the hypothesis was tested using chi-square. The analysis revealed that most Nigeria shareholders lack the knowledge of accounting and furthermore do not give corporate disclosures to experts for analysis and advice. It was also revealed that Nigerian shareholders were found not to be receiving corporate disclosures as stipulated under section 344 of CAMA 1990. The researcher recommended that corporate disclosure should be backed up with narrations which will contribute to the overall picture and colouring the view otherwise given by the statement. The narrative solutions will therefore require a fairly detailed commentary on all the major events affecting the company during the year and on its progress since the beginning of the period supplemented by pieces of accounting information.


    An Evaluation on the Value Relevance of Corporate Disclosure to Shareholder in Nigeria

    CHAPTER ONE

    1.0 Introduction

    1.1 Background Of The Study

    The purpose of accounting is to provide information about the economic affairs of an organization this information may be used in a number of ways: by organization managers to help them plan and control the organization operations; by owners to help them appraise the organization performance and make decision as to determine how much tax the organization must pay; by lenders and others to help them decide how much time and or money to devote to the organization.

    Given that account reports are prepared in general terms suitable for presentations to the diverse category of users enumerated above, there has been heavy regulation in the direction of the contents, depth and breath of these report. These include the companies and allied matters decree (now Act) hereafter to as (CAMA 1990), Statement of Accounting Standard (SAS), Auditing Standards, ICAN professional ethics and code of conduct e.t.c., all geared towards the preparation of general Statements in greater detail and simplicity for the uses.

    1.2 Statement Of Problem

    One of major users of the corporate annual report or financial statement is the shareholder. The shareholder equity acquisition in the company confers on him joint ownership status and thus right to receive her financial statement.
    The problem however is that shareholder may not be receiving the financial statement within the stipulated time as contained in section 344 of CAMA 1990. It is also evident that some may not be receiving them at all.
    The following questions arise for which answers will be sought in the course of this study.

    Are the legal and professional objective for these reports being enjoyed and utilized by the shareholders?
    Does the disclosures made currently meet the needs of shareholders

    1.3 Objective Of The Study

    The major objective of this study is to examine value relevance of corporate disclosure. Other specific objectives include;

    1. To ascertain whether Nigerian shareholder receive corporate reports as stipulated under section 344. Of CAMA 1990.
    2. To evaluate the extent to which Nigeria shareholders use the corporate reports in appraising the overall performance of the companies.
    3. To determine whether Nigerian shareholders require more disclosures in some accounting areas.
    …

    CHAPTER TWO

    2.0 Literature Review

    2.1 Introduction

    This chapter focuses on the review of related literature. A literature review includes the current knowledge as well as theoretical and methodological contributions to a particular topic. It documents the state of the art with respect to the topic you are writing. It surveys the literature in the topic selected. In this research work the literature review includes the conceputal review, theoretical framework, the review of related literature …

    Procedure for Accessing and Downloading the Complete Material in PDF or DOCX Format

    Above is a preview excerpt of the full study on “An Evaluation on the Value Relevance of Corporate Disclosure to Shareholder in Nigeria”. The complete material, including all five chapters, is available for download upon request.

    To obtain the complete research material content, simply place an order by paying the specified project or seminar fee using the account details or electronic payment (E-payment) system provided below.

    Seminar Material
    ₦3,000    		Project Material
    ₦5,000

    For Mobile Money (MoMo) and Researchers Outside Nigeria, Kindly Request Complete Material via WhatsApp.

    Account Details - For USSD / POS Transfer

    ACCT NAMESPARKLYN SERVICES
    Zenith Bank PLC1222599051
    MoniePoint (MFB)8030511988
    Paycom (OPay)8030511988

    –– or ––

    After payment, send message containing your payment receipt to Sparklyn Services with the phone number displayed below.

    Once payment is confirmed, the complete document will be delivered via WhatsApp or email in Microsoft Word (MS-Word) format.


    You can get more research topics on Banking and Finance, if you did not see your preferred topic from the alternate list above.

    Defense Procedure for Banking and Finance Researchers

    In preparation for defending a project or seminar on An Evaluation on the Value Relevance of Corporate Disclosure to Shareholder in Nigeria, it is imperative that as a nursing student, you demonstrate comprehensive knowledge of your research. The defense process is structured to include presenting your work, answering questions, and illustrating its pertinence. Initially, provide a succinct yet thorough introduction to your research topic, emphasizing its importance and the objectives, ensuring that both the audience and the External Examiner can understand the scope of your study.

    Prior to your defense, be thoroughly acquainted with your research abstract and the critical elements of Chapter One, including motivation for embarking on this research, problem statement, objectives, and significance. In Chapter Two, be ready to cite at least two references from the literature review. For Chapter Three, you should be equipped to discuss the methodologies, tools, and techniques utilized. In Chapter Four, defend your research by justifying the findings and linking them to your research objectives.

    Conclude your defense by succinctly summarizing the study and offering insightful, evidence-based recommendations. A professional dress code, such as wearing a suit and tie, is vital to create a favorable impression and elevate your presentation.

    During the question and answer segment, the External Examiner may pose questions pertaining to your research. If confronted with a challenging or irrelevant question, respond diplomatically with, “Sorry, Sir/Madam, the question asked is beyond the scope of my study.” Whenever possible, direct your answers back to your research findings to reinforce your expertise.

    Page Content Headings - An Evaluation on the Value Relevance of Corporate Disclosure to Shareholder in Nigeria
      Download Material (Docx)