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Read moreEffective communication of corporate financial reports requires technical accounting knowledge, communication competence, and data analytics capability to make financial information understandable and useful. This study examined the relationships between technical accounting knowledge, communication competence, data analytics competence, financial communication effectiveness, and stakeholder comprehension and trust. Anchored on Agency Theory, Stakeholder Theory, Signalling Theory, and Shannon and Weaver’s Communication Theory, the study adopted a cross-sectional survey design. A total of 300 participants, comprising 100 accountants, 100 journalists, and 100 users of financial statements, were randomly selected from a population of 1,200 from firms within Abuja metropolis. Data collected through questionnaires were analysed using descriptive statistics, Pearson correlation, multiple regression, and Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings indicate significant positive relationships between technical accounting knowledge, communication competence, data analytics competence, and financial communication effectiveness, with communication competence showing the strongest relationship, followed by technical accounting knowledge and data analytics competence. Together, these competencies explain 58% of financial communication effectiveness. Financial communication effectiveness is strongly associated with stakeholder comprehension and trust, explaining 50% of its variation. The findings further reveal complementary strengths, with accountants demonstrating stronger technical orientation and journalists stronger narrative and storytelling capabilities. The study concludes that integrated professional competencies are positively associated with effective financial communication and stakeholder comprehension and trust, highlighting the importance of interdisciplinary collaboration in improving the accessibility, credibility, and usefulness of corporate financial reporting overall.
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Financial reporting communication, Multidisciplinary competence, Financial journalism, Financial communication effectiveness, Accounting knowledge, Corporate transparency, Data analytics competence
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