This paper investigated whether corporate integrated reporting matter for the performance of Nigerian firms. Ex-post facto research design was adopted in analyzing the nexus between corporate integrated reporting and firm performance. Data were obtained from audited annual reports and accounts of twenty (20) manufacturing firms listed on Nigerian Stock Exchange during the period 2012 to 2017. The outcome of data analysis revealed that corporate integrated reporting is a significant determinant of firm performance, hence it was concluded that corporate integrated reporting matter for the performance of Nigerian firms, given the moderate nexus between performance measures and corporate integrated reporting of the reporting firms. Besides, corporate integrated reporting seems to have strong connection with earnings per share and return on capital employed. Based on the findings of the study, it was recommended among others that firms should engage in corporate integrated reporting.
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