DETERMINANTS OF QUALITATIVE INFORMATION DISCLOSURES IN LISTED FIRMS IN CONSUMER GOODS AND SERVICE SECTORS IN NIGERIANEXCHANGE GROUP PLC

Abstract

This study investigated the determinants of qualitative information disclosure of listed firms in consumer goods and services sectors in Nigerian Exchange Group Plc.  The population of the study comprised of firms listed under consumer goods and services sectors within the years of study which were 40, while the sample size was equally 40. The study employed ex-post factor research design. Multiple regression analysis was utilized in the data analysis of the sampled firms’ reports ranging from the periods of 2009 to 2018. The study finds that firm size, and profitability have statistical significant effect on qualitative information disclosure while firm age proves to be statistically insignificant. However, it was concluded that firm age is not supportive to qualitative information disclosures. The study recommended that firms who have stayed much longer in the sector should be compelled to disclose the required information as this would add to their value.