Quality of the Information Contents of Corporate Reports on the Investing Public Interests of Deposit Money Banks in Nigeria

The purpose of this study is to examine the quality of the information contents of corporate reports of deposit money banks (DMB) on the investing public interests in Nigeria. The primary aim is to demonstrate a functional relationship between various indicators of corporate reporting quality which include Completeness and Comprehensive Information (CCI), Voluntary Information Disclosure Measures (VIDM), Standard Pronouncement on Materiality (SPM), and Material Non-public Information (MNPI) and the investing public interest (IPint). Because of the technicalities involved, a questionnaire containing variables determined by a thorough review of numerous journals and articles published in this field were sent to 72 top management professional accountants (who are either employees or external auditors) in the twelve (12) deposit money banks, out of the fourteen (14) banks listed on the Nigerian Stock Exchange and are also investors.