This is
likely to be an indication of information asymmetry.
Furthermore the identification of negative significant
association with (ROI) in the study is an indication that firm
with lower profitability tend to voluntary disclosed more
segment information than companies with higher
profitability in Nigeria. Future research may be conducted
by increasing the number of firms examined to make it more
generalized and by adding more variables to increase the
strength of evidence beyond that presented in this study.