https://ijsmpcr.com/index.php/ijsmpcr/issue/feed 2025-08-25T00:31:25+00:00 Open Journal Systems <p>The major aim of the<strong> International Journal of Social Science, Management, Peace and Conflict Research (IJSMPCR)</strong> is to publish scholarly works in social science, management, peace and conflict studies. The Journal is a reputable journal committed to publishing sound research output in the field of social, management, peace and conflict studies. It is a Multidisciplinary Journal that publishes manuscripts (Original Research articles, Review articles, Short communication, Case reports and Case Studies) on original work, either experimental or theoretical. IJSMPCR is an International Journal publishing Scientific Research Online. It is peer reviewed, highly indexed, open access, monthly published Journal.</p> <p> </p> https://ijsmpcr.com/index.php/ijsmpcr/article/view/95 2025-08-25T00:22:42+00:00 Kelechi Kemjika EBIRIM kelebirim@gmail.com Solomon Mangba AZA Prof. zmagajiaza@gmail.com

<p><em>This study examined the effect of voluntary disclosure on corporate value among consumer goods firms in Nigeria, employing a panel regression model to analyse data. The population of the study comprises all listed consumer goods firms on the Nigerian Stock Exchange (NGX). There are 20 consumer goods companies listed on the floor of the Nigerian exchange group. However, a filter was applied to select a sample of 18 firms, ensuring that only companies with comprehensive and consistently available financial data from 2014 to 2023 were included in the analysis. The data utilised in this study was exclusively derived from secondary sources, specifically from the Published Audited Annual Reports and Accounts of the selected consumer goods companies listed in Nigeria, covering the period from 2014 to 2023. The study employed panel regression as a data analysis technique.&nbsp; The results revealed that voluntary disclosures significantly influence corporate value. Environmental disclosure (ER) has a positive and significant impact on corporate value. Social disclosure (SR) also demonstrates a significant positive effect, highlighting the role of social responsibility in building stakeholder trust and enhancing corporate reputation. Similarly, intellectual capital disclosure (IC) shows a positive and significant relationship with corporate value, emphasising the value of intangible assets in long-term competitiveness. These findings underscore the importance of comprehensive voluntary disclosures in promoting transparency, improving market confidence, and enhancing corporate valuation. The study recommended that regulatory bodies, such as the Financial Reporting Council of Nigeria, should consider mandating comprehensive voluntary disclosures, including environmental, social, and intellectual capital information, to promote transparency and improve market confidence.</em></p>

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