INTEGRATED REPORTING AND SHAREHOLDERS WEALTH MAXIMIZATION AMONG LISTED CONSUMER GOOODS COMPANIES IN NIGERIA

This study investigates the effect of integrated reporting on the wealth maximisation of Nigerian listed consumer goods shareholders. Economic value added (EVA) was used as a proxy for shareholder wealth maximisation, and variables such as manufactured capital, financial capital, human capital, and social capital were used to proxy integrated reporting. Out of 14 listed banks, 12 banks were chosen using purposive sampling technique. The study utilized expo-fact research design. Information was taken from the selected firms ranging from the period of 2012–2022. Additionally, panel estimating methods and descriptive statistics were encompassed in the study. The results established a favourable and substantial effect of financial capital on EVA (t=2.429, P