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ABSTRACT
The main objective of this study was to investigate the value relevance of non-financial disclosures in annual reports, with a focus on listed banks in Nigeria. To do so, the study used unweighted disclosure measurement also known as dichotomous weight to quantify the three non-financial disclosures, namely – environmental disclosure, corporate social responsibility disclosure and corporate governance disclosure included in the annual reports released by thirteen banks listed on the Nigeria Exchange Group over the entire period from 2015 to year 2019.
