Supplementary Materials - From Silence to Strategy: A Longitudinal Analysis of Artificial Intelligence Disclosure in the Annual Reports of Nigerian Banking Groups

This file accompanies the article. It contains five supplementary appendices: A, a summary of codebook v1.3; B, the corpus; C, the bank-year matrix; D, coding checks and agreement statistics; and E, illustrative quotations by code. The coded dataset is supplied separately as Consolidated_Coding_Dataset_v3.xlsx.