Examining Information Disclosure on Regulatory Compliance of Telecommunication Companies in Nigeria


  • Sini Fave Kwaji Department of Accountancy, School of Management and Information Technology, Modibbo Adama University of Technology, Yola, Adamawa State, Nigeria
  • Ishaya John Dabari Department of Accountancy, School of Management and Information Technology, Modibbo Adama University of Technology, Yola, Adamawa State, Nigeria




Regulatory compliance, Information disclosure, Telecommunication, Nigeria


This study examined the impact of information disclosure on regulatory compliance of telecommunication companies in Nigeria. The study adopted ex-post facto research design which relied on secondary data collected from the financial statements of three (3) telecommunication companies out of the eight (8) telecommunication companies for the period of 2004 to 2015. The multiple regression statistics were used to analyse the data. The results indicated that computed compliance index of telecommunication companies was partially complied (av. 75.6%) with the requirements of regulatory agencies. Furthermore, the findings revealed that mandatory information disclosure (MID) has a significant impact at 10%, this shows weak compliance by the telecommunication companies, while voluntary information disclosure (VID) has a significant impact at 5%. This means that there is partial compliance by the telecommunication companies. Thus, this study made a clarion call for the enforcement of full compliance by all the telecommunication companies operating in Nigeria. It is, therefore, recommended that National Communication Commission (NCC) should monitor the compliance with the requirements of information disclosure and pursue its objective to achieve best corporate governance practices in Nigerian telecommunication companies.


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How to Cite

Kwaji, S. F., & Dabari, I. J. (2017). Examining Information Disclosure on Regulatory Compliance of Telecommunication Companies in Nigeria. Indian-Pacific Journal of Accounting and Finance, 1(2), 29–37. https://doi.org/10.52962/ipjaf.2017.1.2.12



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