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An empirical analysis of digital financial reporting practices and disclosure on quoted financial services firms in an emerging economy: a case study of Nigeria

Author: 
Ayodeji B. Owoeye (PhD)
Subject Area: 
Life Sciences
Abstract: 

The study investigated the factors that influence digital financial reporting disclosures in Nigerian publicly traded financial sector organizations. Financial reporting specialists' perspectives on chosen firm-specific features were gathered and published in relation to digital financial reporting procedures in such firms. The study used a sample of 350 professionals chosen at random using the judgmental technique from 49 listed financial services firms on the Nigerian Exchange Group (NGX) formerly known as the Nigerian Stock Exchange as of December 2022. The selected professionals were given the closed-ended questionnaire. The acquired data were examined using regression technique. According to the findings, indebtedness, profitability, farm size and foreign shareholding are significant drivers of digital financial reporting practices in Nigerian financial service firms. Furthermore, the P-value of the coefficients supported these findings. As a result, the study suggests that policymakers in Nigeria should consider the significance of this research, which provides light on the necessity of digital financial disclosures. As a contribution, the study takes a comprehensive look at the factors that influence publicly traded enterprises' attitudes towards digital financial reporting in Nigeria.

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