Ownership Structure And Voluntary Disclosure Of Listed Industrial Goods Companies In Nigeria

This study assessed the impact of ownership structure on voluntary disclosure of information in the Nigerian listed industrial goods companies for the period of ten (10) years 2004 to 2013. Thirteen companies out of twenty three companies were selected based on pre-determined criteria. The data for the study were collected from annual reports and accounts of the sampled companies and were analysed using descriptive statistics, correlation coefficient and multiple regressions (OLS and GLS). Thus, a panel data regression technique was employed since the data has both time series and cross sectio…