Ogunmodede, E.O. and Ibukun-Falayi, O.R. and Alake, S.F. (2024) Firms Attributes and Sustainability Disclosures a Study of Less Sensitive Environmental Sector in Nigeria. European Journal of Accounting, Auditing and Finance Research, 12 (6). pp. 17-31. ISSN 2053-4086(Print), 2053-4094(Online)
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Abstract
This research delves into how firm attributes influence sustainability disclosure, focusing on a comparative analysis within the less environmentally sensitive sector in Nigeria. The specific aims include determining the variance in the impact of Leverage on sustainability disclosure and exploring the distinction in the effect of profitability on sustainability disclosure within this sector. Employing a longitudinal and ex-post facto research design, the study targets a population of 150 listed firms in Nigeria, selecting a sample of 20 firms from both financial and non-financial sectors through judgmental sampling. Data spanning from 2012 to 2021 were gathered from the annual reports and accounts of the chosen firms, along with information from the Nigeria Exchange Group (NGX) fact book. Hypotheses were tested using panel regression and t-test techniques. The primary findings reveal a significant difference in the influence of firm size on sustainability disclosure in more environmentally sensitive industries (P= 0.0002). In summary, the adoption of sustainable development strategies by companies reflects management's acknowledgment of stakeholder perceptions. The study suggests that regulators prioritize environmental and social concerns to encourage sustainable practices, including enhanced disclosure on environmental, social, and governance fronts.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Depositing User: | Professor Mark T. Owen |
| Date Deposited: | 11 Jun 2024 04:25 |
| Last Modified: | 11 Jun 2024 04:25 |
| URI: | https://tudr.org/id/eprint/3074 |
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