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Abugu, Joseph and Amodu, Nojeem (2016) 'Regulating Corporate Reporting in Nigeria: The Uncharitable Perception of an Outsider (External) Regulator.' The Commercial and Industrial Law Review, 2. pp. 64-78.

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Financial reporting is a crucial element of corporate disclosure. It is geared towards the provision of basic information to investors engendering an atmosphere of confidence that their investments are being managed effectively and profitably. The Financial Reporting Council of Nigeria (the Council) is the government agency established to promote corporate governance and corporate reporting standards in compliance with the international standards in Nigeria. This article examines the Council and highlights the operational challenges it encounters, many of which are found to be self-inflicted: the seeming emphasis of the Council on revenue generation and its other regulatory misgivings are found to have been borne out of its uncharitable perception within the business community as an outsider regulator. In the end, the article makes recommendations to reposition the Council with a view to enabling it achieve its statutory remits in the business community with more ease.

Item Type: Journal Article
SOAS Departments & Centres: Departments and Subunits > School of Law
Date Deposited: 04 Dec 2019 14:31

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