This study assess the relationship between Institutional Ownership and Governance Reporting of quoted Manufacturing Companies in Nigeria from 2008-2020. The study adopted Ex-post facto research design while the panel data sets were analyzed using Descriptive Statistics, The study employed secondary data extracted from Nigeria Stock Exchange fact books, annual reports and accounts, stand-alone sustainability reports of sample firms. Institutional Ownership and Governance Reporting (t-Statistic = 10.46036; p-value = 0.0000 < 0.05) of quoted manufacturing companies in Nigeria at 5% level of significance. It was recommended the study recommended that the relationship between Institutional shareholders and sustainability reporting should be sustained in order to strengthen firms with higher growth opportunities.
Institutional Ownership, Governance Reporting and Leverage
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