Do corporate attributes drive integrated reporting amongst listed companies in Nigeria?

Abstract: Research purpose: The purpose of this paper was to investigate the association between corporate attributes and the implementation of Integrated Reporting (IR) among quoted companies on the Nigerian Stock Exchange which currently operates a voluntary based disclosure environment. Design and method: Using content analysis to derive the disclosure scores for integrated reporting and corporate attributes, the authors investigated the impact of corporate attributes on the implementation of the integrated reporting of a sample of 90 listed firms. The annual reports covering 2013–2017 were analysed using the disclosure methodologies developed by prior researchers in IR. The hypotheses were tested using panel least square regressions. Main findings: The authors found that corporate attributes have a statistically positive and significant impact on the implementation of integrated reporting framework, that share ownership structure and firm age have an insignificant influence over corporate implementation of the integrated reporting framework. The research findings extend integrated reporting research in Nigeria from mere primary data analysis to quantitative data analysis. Practical implications: The empirical findings provide regulators with evidence on the current level of integrated reporting disclosures and the influence of corporate attributes in driving integrated reporting. Originality and value: The study makes significant contributions to integrated reporting literature from a developing country’s perspective. It also provided empirical evidence of a high level of disclosure compliance with the IR framework among quoted companies in Nigeria

Evaluation of the antimicrobial properties of unripe banana (Musa sapientum L.), lemon grass (Cymbopogon citratus S.) and turmeric (Curcuma longa L.) on pathogens

The investigation on the potency of unripe banana (Musa sapientum L.), lemon grass (Cymbopogon citratus S.) and turmeric (Curcuma longa L.) was carried out against pathogens. The formulations werein the powder form as used locally. The antimicrobial activity of these plants was examined using different solvents and efficacy was compared. The solvents were ethanol (70%, v/v) and water.Antimicrobial activity was carried out by the agar well diffusion method. The clinical isolates include aerobic, facultative bacteria namely: Stapyhlococcus aureus ATCC 25921, S. aureus, Salmonellaparatyphi, Shigella flexnerii, Escherichia coli ATCC 25922, E. coli, Klebsiella pneumoniae, Bacillus subtilis and Pseudomonas aeruginosa. Crude extracts of the solvents varied in zones of inhibition. Allthe Gram-positive bacteria (S. aureus, S. aureus ATCC 25921 and B. subtilis) and all Gram-negative bacteria (E. coli ATCC 25922, E. coli, P. aeruginosa, S. paratyphi, S. flexneri and K. pneumonia) weresusceptible to ethanolic extracts of unripe banana, lemon grass and turmeric while some namely E. coli ATCC 25922, E. coli, P. aeruginosa and S. flexneri were not susceptible to aqueous extracts of the threemedicinal plants. The minimum inhibition concentration (MIC) ranged from 4 – 512 mg/ml while the minimum bactericidal concentration (MBC) ranged from 32 – 512 mg/ml depending on isolates andextracting solvent. Ethanolic extracts showed greater antimicrobial activity than aqueous extracts. The killing rate of the extracts varied. Unripe banana had less than 2 h killing time for S. aureus ATCC25921, turmeric less than 3 h for E. coli while lemon grass had more than 3 h killing time for S. paratyphi