文章基本信息

标题：Bankers’ perspectives on Integrated Reporting for value creation:evidence from Nigeria
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作者：F. O. Iyoha ; Stephen A. Ojeka ; Oyebisi Mary Ogundana 等
期刊名称：Banks and Bank Systems
印刷版ISSN：1816-7403
电子版ISSN：1991-7074
出版年度：2017
卷号：12
期号：2
页码：100-105
DOI：10.21511/bbs.12(2).2017.10
语种：English
出版社：LLC "CPC "Business Perspectives"
摘要：This study aims to examine the opinions of Zenith Bank employees on the value,content and processes,as well as the challenges of Integrated Reporting (IR) in Nigeria with the hope of highlighting recommendations to en courage organizations to adopt it. Ninetyeight employees responded to our survey. Generally,the respondents agree that IR has value that could lead to better reporting of corporate activities. They also identified challenges that could mitigate the value of IR. It was,however,noted that some of the challenges could be overcome with time,given that IR framework exists that is being tested by a number of organizations. The study recommends that there should be awareness campaigns to sensitize organizations on the value of IR. This paper contributes to the extant literature by offering insights of Zenith Bank employees on IR.
关键词：employees;corporate reporting;Integrated Reporting;Nigeria;Zenith Bank.