{"id":"https://openalex.org/W2997909501","doi":"https://doi.org/10.24191/mar.v18i3.941","title":"THE INFLUENCE OF ACCOUNTING INFORMATION DISCLOSURE ON FOREIGN DIRECT INVESTMENT IN NIGERIAN LISTED COMPANIES","display_name":"THE INFLUENCE OF ACCOUNTING INFORMATION DISCLOSURE ON FOREIGN DIRECT INVESTMENT IN NIGERIAN LISTED COMPANIES","publication_year":2019,"publication_date":"2019-01-01","ids":{"openalex":"https://openalex.org/W2997909501","doi":"https://doi.org/10.24191/mar.v18i3.941","mag":"2997909501"},"language":"en","primary_location":{"id":"pmh:oai:ir.uitm.edu.my:31024","doi":null,"is_oa":true,"landing_page_url":"https://ir.uitm.edu.my/id/eprint/31024/","pdf_url":"https://ir.uitm.edu.my/id/eprint/31024/1/31024.pdf","source":{"id":"https://openalex.org/S4306402285","display_name":"UiTM Institutional Repositories (Universiti Teknologi MARA)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I82724352","host_organization_name":"Universiti Teknologi MARA","host_organization_lineage":["https://openalex.org/I82724352"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://ir.uitm.edu.my/id/eprint/31024/1/31024.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5049907595","display_name":"Ezekiel Oluwagbemiga Oyerogba","orcid":"https://orcid.org/0000-0003-0851-3700","observed_orcids":["https://orcid.org/0000-0003-0851-3700"]},"institutions":[{"id":"https://openalex.org/I200433483","display_name":"Bowen University","ror":"https://ror.org/02avtbn34","country_code":"NG","type":"education","lineage":["https://openalex.org/I200433483"]}],"countries":["NG"],"is_corresponding":true,"raw_author_name":"Exekiel Oluwagbemiga Oyerogba","raw_affiliation_strings":["BOWEN University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"BOWEN University","institution_ids":["https://openalex.org/I200433483"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5049907595"],"corresponding_institution_ids":["https://openalex.org/I200433483"],"apc_list":null,"apc_paid":null,"fwci":0.6204,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.71890172,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"18","issue":"3","first_page":"131","last_page":"168"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9491999745368958,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9491999745368958,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.013000000268220901,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10415","display_name":"International Business and FDI","score":0.00860000029206276,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-disclosure","display_name":"accounting disclosure","score":0.9980000257492065},{"id":"https://openalex.org/keywords/foreign-direct-investment","display_name":"foreign direct investment","score":0.9959999918937683},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.8989999890327454},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.8949999809265137},{"id":"https://openalex.org/keywords/financial-statement-disclosure","display_name":"financial statement disclosure","score":0.5239999890327454},{"id":"https://openalex.org/keywords/nigerian-listed-firms","display_name":"Nigerian listed companies","score":0.8479999899864197},{"id":"https://openalex.org/keywords/foreign-investors","display_name":"foreign investors","score":0.5009999871253967},{"id":"https://openalex.org/keywords/cash-flow-information","display_name":"cash flow information","score":0.8970000147819519},{"id":"https://openalex.org/keywords/segment-information","display_name":"segment information","score":0.8610000014305115}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7921351194381714},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.7114909887313843},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.664980411529541},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6364952325820923},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.5623811483383179},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.5498615503311157},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.5485920310020447},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.4952196180820465},{"id":"https://openalex.org/C97366136","wikidata":"https://www.wikidata.org/wiki/Q460184","display_name":"Cash flow statement","level":3,"score":0.47624471783638},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.438097208738327},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.43646910786628723},{"id":"https://openalex.org/C140060971","wikidata":"https://www.wikidata.org/wiki/Q5449753","display_name":"Financial statement analysis","level":3,"score":0.4144956171512604},{"id":"https://openalex.org/C190832808","wikidata":"https://www.wikidata.org/wiki/Q1900567","display_name":"Mark-to-market accounting","level":4,"score":0.4101048409938812},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.38872861862182617},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.2658504843711853},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:ir.uitm.edu.my:31024","doi":null,"is_oa":true,"landing_page_url":"https://ir.uitm.edu.my/id/eprint/31024/","pdf_url":"https://ir.uitm.edu.my/id/eprint/31024/1/31024.pdf","source":{"id":"https://openalex.org/S4306402285","display_name":"UiTM Institutional Repositories (Universiti Teknologi MARA)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I82724352","host_organization_name":"Universiti Teknologi MARA","host_organization_lineage":["https://openalex.org/I82724352"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},{"id":"mag:2997909501","doi":"https://doi.org/10.24191/mar.v18i3.941","is_oa":false,"landing_page_url":"http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/941","pdf_url":null,"source":{"id":"https://openalex.org/S4306519143","display_name":"Management & Accounting Review (MAR)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Management & Accounting Review (MAR)","raw_type":null},{"id":"mag:3201660090","doi":null,"is_oa":false,"landing_page_url":"https://ir.uitm.edu.my/id/eprint/31024/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:ir.uitm.edu.my:31024","doi":null,"is_oa":true,"landing_page_url":"https://ir.uitm.edu.my/id/eprint/31024/","pdf_url":"https://ir.uitm.edu.my/id/eprint/31024/1/31024.pdf","source":{"id":"https://openalex.org/S4306402285","display_name":"UiTM Institutional Repositories (Universiti Teknologi MARA)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I82724352","host_organization_name":"Universiti Teknologi MARA","host_organization_lineage":["https://openalex.org/I82724352"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2997909501.pdf","grobid_xml":"https://content.openalex.org/works/W2997909501.grobid-xml"},"referenced_works_count":3,"referenced_works":["https://openalex.org/W2001445468","https://openalex.org/W2072506192","https://openalex.org/W2774073599"],"related_works":["https://openalex.org/W3201660090","https://openalex.org/W1577804619","https://openalex.org/W2949050134","https://openalex.org/W2571229956","https://openalex.org/W2291028426","https://openalex.org/W4200000251","https://openalex.org/W6912196987","https://openalex.org/W7219317079","https://openalex.org/W7167344894","https://openalex.org/W4405083308"],"abstract_inverted_index":{"Reduction":[0],"of":[1,5,17,26,34,36,47,57,103,120,128,140],"information":[2,38,49,72,83,130,161,182],"asymmetry":[3],"is":[4,65,164],"interest":[6,174],"to":[7,23,77,158,175],"the":[8,21,32,40,45,55,79,108,113,123,138,176],"investors,":[9],"standard":[10,30],"setters,":[11],"financial":[12,18,28,41,75],"analysts":[13],"and":[14,43,85,97,183],"other":[15],"users":[16],"statement.":[19],"However,":[20],"extent":[22],"which":[24],"adoption":[25],"international":[27],"reporting":[29],"improved":[31],"quality":[33],"disclosure":[35,46,84,127],"accounting":[37,48,82,129,160],"in":[39,54,73,89],"statement":[42,76],"whether":[44],"results":[50],"into":[51,61],"an":[52],"increase":[53],"inflow":[56],"foreign":[58,86,141,153],"direct":[59,87,142],"investment":[60,88],"any":[62],"developing":[63],"economy":[64],"uncertain.":[66],"The":[67],"study":[68,124],"used":[69],"publicly":[70],"disclosed":[71],"audited":[74],"investigate":[78],"link":[80],"between":[81],"Nigerian":[90,114],"listed":[91,111],"companies.":[92],"Using":[93],"both":[94],"descriptive":[95],"statistics":[96,99],"inferential":[98],"on":[100,112,137],"a":[101,118,134,146,172],"sample":[102],"142":[104],"companies":[105,110],"drawn":[106],"from":[107],"186":[109],"stock":[115],"exchange":[116],"with":[117],"total":[119],"710":[121],"observations,":[122],"document":[125],"that":[126,152,167],"does":[131],"not":[132,170],"have":[133],"significant":[135],"influence":[136],"flow":[139],"investment.":[143],"Also,":[144],"adopting":[145],"multivariate":[147],"regression":[148],"analysis,":[149],"was":[150],"found":[151],"investors":[154],"paid":[155],"less":[156],"attention":[157],"overall":[159],"disclosure.":[162],"It":[163],"also":[165],"evident":[166],"they":[168],"did":[169],"pay":[171],"keen":[173],"equity":[177],"information,":[178,180],"cashflow":[179],"segment":[181],"dividend":[184],"information.":[185]},"counts_by_year":[{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2020-01-10T00:00:00"}