Nexus between investor returns of Nigerian deposit money banks and integrated reporting with the moderating role of profit after tax

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Integrating reporting strives to address issues with corporate reporting procedures and hold businesses responsible for their local surroundings, as well as additional stakeholders impacted by their operations in producing returns for investors. This study employed Nigerian deposit money banks to examine whether investor returns with profit after tax and integrated reporting are statistically and significantly related. Ex post facto research methodology was applied. Purposive sampling was used to sample ten Nigerian deposit money banks. Data were taken from the annual reports of the chosen banks. The international integrated reporting framework of 2021 checklist was utilized to extract integrated reporting data using the unweighted content analysis method. The integrated reporting disclosure index was used as a proxy for integrated reporting. Market price per share, dividend per share, and price-earnings ratio were used as proxies for investor returns. Profit after tax was used as a moderating variable. The results indicate that with the moderating variable, which is Profit after tax, integrated reporting and price-earnings ratio are related to coefficients of 9.9585. Integrated reporting and dividend per share are related to coefficients of 3.151612. Integrated reporting and market price per share are related to coefficients of 36.7535. Dividend per share and integrated reporting disclosure are significantly related to p-values of 0.001. Market price per share and integrated reporting disclosure are significantly related to p-values of 0.002. This study concluded that integrated reporting and investor returns are statistically and significantly related to the moderating role of Profit after tax of Nigerian deposit money banks.

Acknowledgment
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    • Table 1. Description of variables
    • Table 2. Regression analysis
    • Conceptualization
      Adegbola Olubukola Otekunrin, Babatunde Ayodeji Owolabi, Yinka Lydia Emmanuel
    • Data curation
      Adegbola Olubukola Otekunrin, Yinka Lydia Emmanuel
    • Formal Analysis
      Adegbola Olubukola Otekunrin, Yinka Lydia Emmanuel
    • Funding acquisition
      Adegbola Olubukola Otekunrin, Yinka Lydia Emmanuel
    • Project administration
      Adegbola Olubukola Otekunrin, Babatunde Ayodeji Owolabi, Oluwasikemi Janet Owolabi
    • Resources
      Adegbola Olubukola Otekunrin
    • Software
      Adegbola Olubukola Otekunrin, Yinka Lydia Emmanuel
    • Supervision
      Adegbola Olubukola Otekunrin, Babatunde Ayodeji Owolabi, Yinka Lydia Emmanuel
    • Visualization
      Adegbola Olubukola Otekunrin, Oluwasikemi Janet Owolabi, Yinka Lydia Emmanuel
    • Writing – original draft
      Adegbola Olubukola Otekunrin, Oluwasikemi Janet Owolabi, Yinka Lydia Emmanuel
    • Writing – review & editing
      Adegbola Olubukola Otekunrin, Babatunde Ayodeji Owolabi, Yinka Lydia Emmanuel
    • Investigation
      Babatunde Ayodeji Owolabi, Oluwasikemi Janet Owolabi
    • Methodology
      Babatunde Ayodeji Owolabi, Yinka Lydia Emmanuel
    • Validation
      Babatunde Ayodeji Owolabi, Oluwasikemi Janet Owolabi, Yinka Lydia Emmanuel