I'

ix

TABLE OF CONTENTS
Page
Title Page

Declaration ii

Certification iii

Dedication iv

Acknowledqernent ... v

Abstract vii

Table of Contents ix

List of Table ... x

CHAPTER ONE: INTRODUCTION

1.1 General Background of the study ... 1
1.2 Statement of problem 4

1.3 Objectives of the study 6

1.4 Research Questions ... 6
1.5 Research Hypotheses 7
1.6 Significance of the stucly 7
1.7 Scope of the study ... 10
1.8 Limitations of the stucly 12

1.9 Plan of the study 13

1.10 Definition of terms 13

CHAPTER TWO: LITERATURE REVIEW

2.1 Introduction ... 15
2.2 An overview on the concept of disclosure ... 15
2.3 Disclosure Requirements as specified By Companies and Allied

Matters Act of 1990 ... 16

2.3.1 Directors' Duty to prepare Annual Accounts 17

2.3.2 Financial Statements 17

2.3.3 Financial statement to be notified to corporate Affairs