QUALITATIVE INFORMATION DISCLOSURES AND FIRM’S FINANCIAL PERFORMANCE

Summary 

The study investigates the effect of qualitative information disclosure and firms’ financial performance in Nigeria by employing samples from firms that are listed on the floor of the Nigerian Exchange Group for the period 2015-2021. In this study, voluntary risk disclosure (VRDS), strategic and corporate information disclosure (SCID), social responsibility disclosure (SOCD), and governance disclosure (GOVD) are the qualitative information disclosures employed in this study. Financial performance is measured in terms of return on asset (RETA) and return on equity (ROET). Furthermore, the study controls the model’s goodness of fits by employing the variable of firm size (FSIZ).