Disclosure quality has been the motivation behind every corporate reporting evolution and recently integrated reporting (IR). However, the concern is its focus and coverage. Studies have shown that IR gives more protection to financial capital providers than to other stakeholders. Thus, this study examined the impact of IR on non-financial stakeholder (employee, customer, and society) protection in Nigeria with focus on Deposit Money Banks (DMBs). This study sampled and analyzed 13 DMBs listed on the Nigerian Exchange (NGX) as at 31 December 2020. The study found that IR had a significant difference in pre- and post-IR Framework eras and a significant effect on employee, customer, and society protection. The study concluded that IR affected protection of non-financial stakeholders in Nigerian DMBs. It was recommended that regulators, corporate leaders, and researchers should pay more attention to and treat the non-financial stakeholders as capitals, rather than a means to corporate performance.

Investor protection has suffered some setback lately; however, corporate reporting and recently integrated reporting (IR) is expected to provide a solution. Thus, this study became imperative to examine the effect of value relevance of IR on the protection of financial capital providers (shareholder and creditor) in Nigeria with a focus on Deposit Money Banks (DMBs). This study adopted an ex-post facto research design. The population was 24 DMBs under CBN supervision as of 31 December 2020. A sample of 13 DMBs was selected based on their listing status on the Nigerian Exchange (NGX) for the period 2005–2020. The study used inferential (correlation and regression) statistics to analyze the data. The study found that value relevance of IR had a significant effect on shareholder protection in pre-and post-IR Framework eras (Adj.R2 = 0.395, DID = 0.856, F(3, 204) = 27.43, p < 0.05), but had no significant effect on creditor protection (Adj.R2 = 0.003, DID = 0.139, F(3, 204) = 1.72, p > 0.05). The study concluded that the value relevance of IR affected shareholder protection in Nigerian DMBs but had no effect on creditor protection. It was recommended that regulators and corporate leaders should pay more attention to creditor protection.

Shareholders wealth volatility has exhibited different patterns in different global exchange markets including the Nigerian exchange. Unravelling attempts of the possible causes of this volatility have been made, as well as how the aforementioned are mitigated. These attempts are due to their implications on share valuation as well as the need to reduce market manipulations. Studies have shown that dividend decision has been one of the major puzzles yet unresolved regarding shareholders wealth volatility and there have been fewer studies in this regard, especially in developing economies like Nigeria. This study, therefore, examined the effect of dividend policy on shareholders wealth volatility of selected companies listed on the Nigerian Exchange. The study adopted ex-post facto research design. The population of the study is 162 companies listed in the Nigerian Exchange as at 31 December 2020. The study sample consisted of 49 companies randomly selected. Data for the period 2010 - 2020 were collected from the NSE, and companies’ data on the Bloomberg Terminals and their official websites. Descriptive and inferential statistics were used to analyze the data. Inferential statistics resulted from Regression and Correlation analysis. The study found that the dividend policy exerted a statistically significant effect on Shareholders wealth Volatility (Adj.R2 = 0.303, W(3, 2156) = 95.82, p = 0.000). Firm Size, Number of Shares Outstanding and Ownership Structure jointly and significantly controlled the effect of Dividend Policy on Shareholders Wealth Volatility (∆Adj.R2 = 0.114, W (6, 2156) = 320.41, p = 0.000). The study concluded that dividend policy affects shareholders' wealth volatility. The study recommended that the companies should focus more on the payout ratio while investors should go for entities with constant dividend payout ratio. In addition, it further recommended that policy owners should enforce adherence to the minimum free float requirements of the Nigerian Exchange.

The protection of shareholders’ interests has attracted global attention following the corporate developments around the world necessitating disclosure and financial reporting regulations. A sample of 55 firms quoted on NSE was selected for the period of 2014-2018. The study adopted descriptive and inferential statistics. The regression results also show that IFRS disclosures have significant effect on the protection of shareholders’ interests in the selected listed firms in Nigeria at a 5 percent level of significance. The study concluded that there is inverse relationship between the protection of shareholder interests and IFRS disclosures; however, the IFRS disclosures have significant effects on the protection of shareholders in the Nigerian quoted firms. The study recommends that the Financial Reporting Council of Nigeria should change its stance on IFRS from adoption to adaptation in order to allow for local accounting standards that reflect the Nigerian environments.