Determinants of disclosures in Nigeria

Abstract

This thesis aims to prove that firm size is the most important, most crucial, and most common of all the determinants of disclosures in Nigeria and therefore sheds light on the state of companies when they encounter and exploit determinants of disclosures in Nigeria. This thesis’s commissioner is B–Automobile Engineering, a company located in and doing active business in Nigeria. My analysis of disclosures in Nigeria should expand the knowledge base of B–Automobile Engineering and posi-tively affect its day-to-day operational activities. My recommendation and conclusion should expose to B-Automobile Engineering where it is perhaps doing it wrongly and what it can do anew. Many theories regarding the necessity and essentiality of precise financial reports and the reasons why businesses should publish their financial data have been built, created, and invented by people en-trusted with the management of corporate activities. All companies clearly and consistently expose information primarily for conventional user groups and investment decisions, according to the entity theory, stakeholder theory, and institutional theory.

Determinants of disclosures in Nigeria are firm size, firm age, leverage, board independence, audit firm, and firm profitability. The conclusion of this thesis work explains that firm size is the most crucial of all determinants of disclosures in Nigeria.