OTHER NATIONAL CORPORATE DISCLOSURES AND PROFITABILITY OF LISTED MANUFACTURING FIRMS IN NIGERIA

This study is an empirical examination of Firms 'Other National Corporate Disclosures and Profitability of Listed Manufacturing Firms in Nigeria from 2014 to 2023. Four hypotheses were formulated in line with the objectives of the study. Ex-post facto research design was adopted in the study. The study population was made up of the 40 listed actively traded manufacturing firms in Nigeria. This population was also considered as the sample size of 40 using census sampling technique. Secondary sources data were collected through reviewing of the firm's annual reports from 2014-2023. 7he data obtained were analyzed using descriptive statistics and multiple regression analyses. The results revealed that five year financial summary disclosures have a significant positive influence on firm's profitability; value added statement disclosures have a significant positive effect on firms profitability (ROA) of listed manufacturing firm’s in Nigeria, there is a significant impact of investment property analysis (IPA) on profitability of the listed manufacturing firms in Nigeria; and also there is a significant join influence of five year financial summary (FYFS), Value Added Statement (VAS) and investment Property Analysis (PA) disclosures on profitability (ROA) of the listed manufacturing firms in Nigeria. It was concluded that five year financial summary;, statement of value Added and investment Property Analysis disclosures are the significant other national disclosures that influence profitability (ROA) of the listed manufacturing firms in Nigeria. It was recommended among others that, the regulators and other supervisory authorities especially FRCN and SEC should ensure that all listed manufacturing companies comply with these "other national financial statements. IFRSB should in no distant time integral these "other national disclosures" as an integral part of the sets of general purpose financial statements.