This study is an empirical examination of Mandatory Corporate Reporting and Financial Performance of Listed Manufacturing Companies in Nigeria. The study was conducted out of the unending debates and opinions about the increasing corporate information through diverse compulsory corporate reports without commensurate effects on companies’ financial performance. Thus, the specific objectives were to; examine the influence of International Financial Reporting Standards (IFRSs) disclosures and interim financial reporting on profitability (as proxied by Return on Assets, ROA) of the listed manufacturing firms in Nigeria. Three hypotheses were formulated in line with the objectives of the study. Ex-post facto research design was adopted in the study. The population of the study was made up of 40 active traded manufacturing firms in Nigeria. Census sampling technique was adopted in the study. Data were obtained from secondary sources - financial and non-financial and were sourced through content analysis method, reviewing, evaluating and computation of the required data and ratios from the firms’ annual reports from 2012 - 2021. The data obtained were analysed using descriptive statistics and multiple regression analyses. The results revealed that IFRSs disclosures and interim financial reporting both have significant positive influences on Return on Assets, ROA. It was concluded that Mandatory Corporate Reporting is crucial to higher financial performance of listed manufacturing companies in Nigeria. It was recommended in the study that FRCN, SEC, CAMA 2020 among other regulatory bodies as well professional regulatory body (ICAN) should ensure strict adherence to IFRS Principles-based method of Financial Reporting and they should also provide an enabling environment for companies to thrive, because mere switch to international best practice do not automatically guarantee increased financial performance.

mandatory corporate reporting, financial performance, IFRSs, interim reporting