MORITA EHISUAN

This study empirically investigated the value relevance of non- financial information in the annual reports of commercial banks in Nigeria. The study is important as it portrays the extent to which non-financial disclosures influences share prices. Using the Ohlson (1995) model which was modified, the study used share price as a measure of the value of the commercial banks while, Corporate Environmental Disclosure(CED), Corporate Governance Disclosure (CGD) and Corporate Social esponsibility Disclosure (CSRD) were used as the proxy variables for Non-Financial Disclosure ( NFD). Ex post facto design was adopted and data for the study were obtained from the published annual reports of the thirteen commercial banks listed on the Nigeria Exchange Group
(NGX)from 2016–2020. The findings generally indicate that environmental and corporate social responsibility assert a positive and significant effects on firm value of commercial banks while, corporate governance disclosure asserts a negative and significant influence on the value of the banks. However, this study suggests that firms should disclose more
of these information in their annual report as these information disclosures have exerted significant influence on firm’s performance over the years.