{"id":"https://openalex.org/W7121326475","doi":"https://doi.org/10.24198/jaab.v9i1.66066","title":"Determinants of forward-looking information disclosures among nonfinancial firms in an emerging economy","display_name":"Determinants of forward-looking information disclosures among nonfinancial firms in an emerging economy","publication_year":2026,"publication_date":"2026-01-01","ids":{"openalex":"https://openalex.org/W7121326475","doi":"https://doi.org/10.24198/jaab.v9i1.66066"},"language":"en","primary_location":{"id":"doi:10.24198/jaab.v9i1.66066","doi":"https://doi.org/10.24198/jaab.v9i1.66066","is_oa":true,"landing_page_url":"https://doi.org/10.24198/jaab.v9i1.66066","pdf_url":"https://jurnal.unpad.ac.id/jaab/article/download/66066/pdf","source":{"id":"https://openalex.org/S4210233607","display_name":"Journal of Accounting Auditing and Business","issn_l":"2614-3844","issn":["2614-3844"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":"https://openalex.org/P4310315076","host_organization_name":"Padjadjaran University","host_organization_lineage":["https://openalex.org/P4310315076"],"host_organization_lineage_names":["Padjadjaran University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Auditing and Business","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.unpad.ac.id/jaab/article/download/66066/pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5039001707","display_name":"Ikponmwosa Michael Igbinovia","orcid":"https://orcid.org/0000-0002-3922-9211","observed_orcids":["https://orcid.org/0000-0002-3922-9211"]},"institutions":[{"id":"https://openalex.org/I4210149225","display_name":"Edo State University Uzairue","ror":"https://ror.org/049ajby27","country_code":"NG","type":"education","lineage":["https://openalex.org/I4210149225"]},{"id":"https://openalex.org/I54231130","display_name":"Ambrose Alli University","ror":"https://ror.org/006pw7k84","country_code":"NG","type":"education","lineage":["https://openalex.org/I54231130"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Ikponmwosa Michael Igbinovia","raw_affiliation_strings":["Edo State University Iyamho"],"raw_orcid":"https://orcid.org/0000-0002-3922-9211","affiliations":[{"raw_affiliation_string":"Edo State University Iyamho","institution_ids":["https://openalex.org/I4210149225","https://openalex.org/I54231130"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5122738044","display_name":"Oluwaseun Joy Rapheal","orcid":"https://orcid.org/0009-0004-2465-0945","observed_orcids":["https://orcid.org/0009-0004-2465-0945"]},"institutions":[{"id":"https://openalex.org/I4210149225","display_name":"Edo State University Uzairue","ror":"https://ror.org/049ajby27","country_code":"NG","type":"education","lineage":["https://openalex.org/I4210149225"]},{"id":"https://openalex.org/I54231130","display_name":"Ambrose Alli University","ror":"https://ror.org/006pw7k84","country_code":"NG","type":"education","lineage":["https://openalex.org/I54231130"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Oluwaseun Joy Rapheal","raw_affiliation_strings":["Edo State University Iyamho"],"raw_orcid":"https://orcid.org/0009-0004-2465-0945","affiliations":[{"raw_affiliation_string":"Edo State University Iyamho","institution_ids":["https://openalex.org/I4210149225","https://openalex.org/I54231130"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"9","issue":"1","first_page":"14","last_page":"30"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9951000213623047,"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":0.9951000213623047,"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/T10019","display_name":"Corporate Finance and Governance","score":0.0010999999940395355,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0008999999845400453,"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/forward-looking-information-disclosure","display_name":"forward-looking information disclosure","score":0.9179999828338623},{"id":"https://openalex.org/keywords/voluntary-disclosure","display_name":"voluntary disclosure","score":0.9570000171661377},{"id":"https://openalex.org/keywords/non-financial-firms","display_name":"non-financial firms","score":0.6179999709129333},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9049999713897705},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":0.9950000047683716},{"id":"https://openalex.org/keywords/board-size","display_name":"board size","score":0.9940000176429749},{"id":"https://openalex.org/keywords/board-gender-diversity","display_name":"board gender diversity","score":0.9879999756813049},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9869999885559082},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9589999914169312},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9779999852180481},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.9200000166893005},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.527999997138977},{"id":"https://openalex.org/keywords/nigerian-listed-firms","display_name":"Nigerian listed companies","score":0.7749999761581421}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.7318999767303467},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.7064999938011169},{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.6797000169754028},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6656000018119812},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6323000192642212},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6197999715805054},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.5751000046730042},{"id":"https://openalex.org/C60675406","wikidata":"https://www.wikidata.org/wiki/Q2049349","display_name":"Panel analysis","level":3,"score":0.4172999858856201},{"id":"https://openalex.org/C58980837","wikidata":"https://www.wikidata.org/wiki/Q1372876","display_name":"Hausman test","level":4,"score":0.4129999876022339},{"id":"https://openalex.org/C44970651","wikidata":"https://www.wikidata.org/wiki/Q17014030","display_name":"Fixed effects model","level":3,"score":0.41100001335144043},{"id":"https://openalex.org/C168743327","wikidata":"https://www.wikidata.org/wiki/Q1826427","display_name":"Random effects model","level":3,"score":0.39809998869895935},{"id":"https://openalex.org/C2778397978","wikidata":"https://www.wikidata.org/wiki/Q1501335","display_name":"Gender diversity","level":3,"score":0.37599998712539673},{"id":"https://openalex.org/C2776746854","wikidata":"https://www.wikidata.org/wiki/Q11430545","display_name":"Foreign ownership","level":3,"score":0.36320000886917114},{"id":"https://openalex.org/C3018963415","wikidata":"https://www.wikidata.org/wiki/Q16878425","display_name":"On board","level":2,"score":0.3589000105857849},{"id":"https://openalex.org/C83864248","wikidata":"https://www.wikidata.org/wiki/Q177323","display_name":"Developing country","level":2,"score":0.3580999970436096},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.33880001306533813},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.3125999867916107},{"id":"https://openalex.org/C4249254","wikidata":"https://www.wikidata.org/wiki/Q3044431","display_name":"Demographic economics","level":1,"score":0.3061999976634979},{"id":"https://openalex.org/C2779055846","wikidata":"https://www.wikidata.org/wiki/Q7940976","display_name":"Voluntary disclosure","level":2,"score":0.3018999993801117},{"id":"https://openalex.org/C35651441","wikidata":"https://www.wikidata.org/wiki/Q625303","display_name":"Independence (probability theory)","level":2,"score":0.28949999809265137},{"id":"https://openalex.org/C162748667","wikidata":"https://www.wikidata.org/wiki/Q683131","display_name":"Generalized method of moments","level":3,"score":0.28839999437332153},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.28519999980926514},{"id":"https://openalex.org/C2781316041","wikidata":"https://www.wikidata.org/wiki/Q1230584","display_name":"Diversity (politics)","level":2,"score":0.27639999985694885},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.2703000009059906},{"id":"https://openalex.org/C200707436","wikidata":"https://www.wikidata.org/wiki/Q1053211","display_name":"Principal\u2013agent problem","level":3,"score":0.2694999873638153},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.257099986076355},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2563000023365021},{"id":"https://openalex.org/C137577040","wikidata":"https://www.wikidata.org/wiki/Q431965","display_name":"Information asymmetry","level":2,"score":0.25369998812675476}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.24198/jaab.v9i1.66066","doi":"https://doi.org/10.24198/jaab.v9i1.66066","is_oa":true,"landing_page_url":"https://doi.org/10.24198/jaab.v9i1.66066","pdf_url":"https://jurnal.unpad.ac.id/jaab/article/download/66066/pdf","source":{"id":"https://openalex.org/S4210233607","display_name":"Journal of Accounting Auditing and Business","issn_l":"2614-3844","issn":["2614-3844"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":"https://openalex.org/P4310315076","host_organization_name":"Padjadjaran University","host_organization_lineage":["https://openalex.org/P4310315076"],"host_organization_lineage_names":["Padjadjaran University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Auditing and Business","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.24198/jaab.v9i1.66066","doi":"https://doi.org/10.24198/jaab.v9i1.66066","is_oa":true,"landing_page_url":"https://doi.org/10.24198/jaab.v9i1.66066","pdf_url":"https://jurnal.unpad.ac.id/jaab/article/download/66066/pdf","source":{"id":"https://openalex.org/S4210233607","display_name":"Journal of Accounting Auditing and Business","issn_l":"2614-3844","issn":["2614-3844"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c"],"host_organization":"https://openalex.org/P4310315076","host_organization_name":"Padjadjaran University","host_organization_lineage":["https://openalex.org/P4310315076"],"host_organization_lineage_names":["Padjadjaran University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting Auditing and Business","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7121326475.pdf","grobid_xml":"https://content.openalex.org/works/W7121326475.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W2048189362","https://openalex.org/W2055595553","https://openalex.org/W2113413230","https://openalex.org/W2119956113","https://openalex.org/W2162071038","https://openalex.org/W2168978055","https://openalex.org/W2752617332","https://openalex.org/W2991127645","https://openalex.org/W3022158170","https://openalex.org/W3095953400","https://openalex.org/W3123323948"],"related_works":["https://openalex.org/W7203731581","https://openalex.org/W3082083593","https://openalex.org/W4280596941","https://openalex.org/W4307676183","https://openalex.org/W1998183785","https://openalex.org/W3180206441","https://openalex.org/W7204435891","https://openalex.org/W4413991143","https://openalex.org/W2792830266","https://openalex.org/W4248406685"],"abstract_inverted_index":{"The":[0,8,34,64,118,204],"disclosure":[1],"of":[2,13,31,74,92,103,115,145,215],"Forward-looking":[3],"information":[4,224],"(FLI)":[5],"is":[6,226,230],"non-mandatory.":[7],"study":[9,59,183,205],"investigates":[10],"the":[11,49,58,72,83,101,112,116,143,182,213],"determinants":[12,30],"FLI":[14,146,169,216],"by":[15],"examining":[16],"specific":[17],"corporate":[18,104],"governance":[19,105],"and":[20,82,106,124,138,152,162,173,228],"firm-level":[21],"variables":[22,114],"known":[23],"from":[24,39],"disclosures":[25,217],"literature":[26],"to":[27,52,99,167],"be":[28],"core":[29],"voluntary":[32],"disclosures.":[33,147,170],"investigation":[35],"relied":[36],"on":[37,131,201,212],"data":[38],"29":[40],"non-financial":[41],"listed":[42],"companies":[43],"in":[44,218],"a":[45,55,61,67,128,188,219],"developing":[46,220],"country":[47,221],"over":[48],"period":[50],"2018":[51],"2023.":[53],"From":[54],"positivist":[56],"philosophy,":[57],"adopted":[60],"quantitative":[62],"approach.":[63],"authors":[65],"employed":[66],"comprehensive":[68],"methodological":[69],"approach,":[70],"involving":[71],"use":[73],"Descriptive":[75],"Statistics,":[76],"Panel":[77,79,84],"Correlation,":[78],"Hausman":[80],"Test,":[81],"Random":[85],"Effects":[86],"Model":[87],"(REM).":[88],"A":[89],"balanced":[90],"panel":[91],"174":[93],"firm":[94,107],"year":[95],"observations":[96],"was":[97],"used":[98],"ascertain":[100],"impact":[102,130],"level":[108],"attributes":[109],"which":[110],"are":[111,175],"independent":[113],"study.":[117],"findings":[119],"reveal":[120],"that":[121,134,160,185,194],"board":[122,125,136,149,153],"independence":[123,137],"size":[126,172],"have":[127],"negative":[129,189],"FLI,":[132,158,192],"suggesting":[133,193],"greater":[135],"larger":[139],"boards":[140,165],"may":[141,198],"reduce":[142],"extent":[144],"Conversely,":[148],"gender":[150],"diversity":[151],"foreign":[154],"directorship":[155],"positively":[156,177],"influence":[157],"indicating":[159],"diverse":[161],"internationally":[163],"experienced":[164],"contribute":[166],"better":[168],"Firm":[171],"leverage":[174],"also":[176],"associated":[178],"with":[179,191],"FLI.":[180,203],"Interestingly,":[181],"finds":[184],"profitability":[186],"has":[187],"relationship":[190],"more":[195],"profitable":[196],"firms":[197],"focus":[199],"less":[200],"disclosing":[202],"provides":[206],"additional":[207],"insight":[208],"using":[209],"Nigerian":[210],"evidence":[211],"drivers":[214],"context,":[222],"where":[223],"assymetry":[225],"dominant":[227],"regulation":[229],"relatively":[231],"weak.":[232]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2026-01-11T00:00:00"}