Abstract: The main purpose of this study is to examine the moderating effect of firm value on the relationship between ownership concentration and integrated reporting of non-financial services firms in Nigeria. The study adopted correlational research design and the population of the study comprises of 105 nonfinancial services firms quoted on the Nigerian Exchange as at 31 December 2021. From this population, a sample of 58 non-financial services firms were selected as the sample of the study. The duration of the study is 10 years, 2012 to 2021 and secondary data extracted from the sampled firms were analyzed using multiple regression analysis. The study found a strong and positive association between ownership concentration and integrated reporting. However, when firm value was introduced as a moderating variable, the relationship between ownership concentration and integrated reporting became strongly inverted. Hence, this study concludes that ownership concentration in highly valued firms may reduce integrated reporting. This study therefore recommends that the regulatory bodies in Nigeria should create greater awareness on integrated reporting to increase the participation of ownership concentration in its adoption.
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