Determinants of the Changing Volume of the Annual Financial Reports

Geometrical leap in the page number of the annual financial reports of listed companies across the globe is of a great concerns to investors as well as to researchers. These concerns have raise different questions of what account for the leap in form and total volume of the annual financial reports. This study raises some critical questions and tested hypotheses of selected determinants of the changing volume of the annual financial reports using the case study of companies quoted in the Nigeria stock exchange.