EFFECT OF FIRM CHARACTERISTICS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING DISCLOSURE IN LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

By

Author

Presented To

Department of Administration

88 Pages 8,731 Words 1,487 Views PDF Format No. of Chapters: 1 to 5 Chapters
Reference/Bibliography: YES 4,000 NGN 3,500 NGN PROJECT
ABSTRACT

The need for corporate entities to disclose their social and environmental activities in their annual reports is increasingly becoming a topical issue globally. This study examined the effect of corporate characteristics on social and environmental disclosure of listed industrial goods firms in Nigeria. Specifically, the study examined the extent to which social and environmental accounting disclosure of the firms is influenced by firm size, firm leverage, firm profitability, firm age, board size, board composition and managerial ownership. The population of the study consisted of all the 25 firms that are listed on the Nigerian Stock Exchange (NSE), under industrial goods sector of the economy. After applying two filters, eight (8) firms were studied based on census approach. Data were collected from the annual reports and accounts of the firms for the period 2004-2015. The study employed correlation research design and content analysis approach was utilized to determine the social and environmental accounting information disclosure in the annual reports. Both weighted and un-weighted disclosure indexes were used for measuring quantity and quality of social and environmental accounting disclosure. The results of the robust fixed effect models indicated positive and significant association between firm age, board size and social and environmental accounting disclosure. In contrast, social and environmental disclosure is negatively and significantly related to firm leverage, firm profitability and board composition. The study found no significant association between firm size, managerial ownership and social and environmental disclosure. Based on the findings, the study recommended the need for Accounting Standard setting bodies and other regulatory agencies to set up a framework for social and environmental reporting in order to improve the level of social and environmental disclosure and transparency among listed firms in Nigeria.

PLEASE NOTE

This material is a comprehensive and well-written project, structured into Chapter (1 to 5) for clarity and depth.


To access the full material click the download button below


OR


Contact our support team via Call/WhatsApp: 09019904113 for further inquiries.

Thank you for choosing us!

88 Pages 8,731 Words 1,487 Views PDF Format No. of Chapters: 1 to 5 Chapters
Reference/Bibliography: YES 4,000.00 NGN 3,500 NGN PROJECT

About e-Project Material Centre


e-Project Material Centre is a web service aimed at successfully assisting final year students with quality, well-researched, reliable, and ready-made project work. Our materials are recent, complete (chapter 1 to Minimum of Chapter 5, with references), and well-written. INSTANT ACCESS! INSTANT DOWNLOAD. Simply select your department, choose from our list of topics available, and explore your data.

Why Students Love to Use e-Project Material?


Guaranteed Delivery: Getting your project delivered on time is essential. You cannot afford to turn in your project past the deadline. That is why you must get your project online from a company that guarantees to meet your deadline. e-Project Topics Material Centre is happy to offer instant delivery of projects listed on our website. We can handle just about any deadline you send our way. Satisfaction Guaranteed: We always do whatever is necessary to ensure every customer's satisfaction.

Disclaimer


e-Project Topics Material Centre will only provide projects as a reference for your research. The projects ordered and produced should be used as a guide or framework for your own project. The contents of the projects should help you generate new ideas and thoughts for your own project. It is the aim of e-Project Topics Centre to only provide guidance by which the projects should be pursued. We are neither encouraging any form of plagiarism nor are we advocating the use of the projects produced herein for cheating.

Terms and Conditions


Using our service is LEGAL and IS NOT prohibited by any university/college policies. You are allowed to use the original model papers you will receive in the following ways:
  • As a source for additional understanding of the subject
  • As a source for ideas for your own research (if properly referenced)
  • For PROPER paraphrasing (see your university definition of plagiarism and acceptable paraphrase) Direct citing (if referenced properly)
Thank you so much for your respect to the author's copyright.

Refund and Privacy Policy


  • Refunds: All sales are final. However, if you encounter any issues with accessing your purchased material, kindly contact our support team for immediate resolution.
  • Privacy Policy: Your personal information is protected and will not be shared with third parties. We ensure secure payment processing and data confidentiality.

Contact Information


e-projecttopics.com © copyright 2025 || Nigeria|| My IP - 0.0.0.0 || 0
Designed By: Powersoft Technology
X

Need Help Finding or Downloading Your Project Material?

If you don't see the topic you're looking for or You need urgent/express attention, click the WhatsApp Icon/link below to contact ADMIN and get the material you need instantly. We are always available online to attend to your needs. Thanks