Tag: Firms value

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Dividend Theory Controversies and Nigerian Firms

This study examined the endless arguments between dividend policy and firms’ value in Nigeria. This study made use of 24 quoted companies selected from 10 sectors of Nigerian economy from firm’s annual reports and accounts for the period of 2012-2017. The results found as follows; few numbers of companies are paying high dividends, while the…
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July 6, 2020 0

Forward-Looking Information Based on Integrated Reporting Perspective: Value Relevance Study in Indonesia Stock Exchanges

The International Integrated Reporting Council (IIRC) in 2013 has formulated the Integrated Report Framework. Integrated reporting provides forward-looking information related to the company’s holistic picture, future targets and the relationship between financial performance and non-financial performance. Indonesia does not require companies to report integrated reporting, but many voluntary ones have provided partial disclosures about aspects…
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January 15, 2020 0