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

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dc.contributor.authorBALARABE, YUSUF
dc.date.accessioned2018-09-21T09:28:06Z
dc.date.available2018-09-21T09:28:06Z
dc.date.issued2017-12
dc.descriptionA THESIS SUBMITTED TO THE SCHOOL OF POSTGRADUATE STUDIES, AHMADU BELLO UNIVERSITY ZARIA, IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF MASTER OF SCIENCE DEGREE (M.Sc.) IN ACCOUNTING AND FINANCE DEPARTMENT OF ACCOUNTING, AHMADU BELLO UNIVERSITY, ZARIAen_US
dc.description.abstractThe 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 Nigeriaen_US
dc.identifier.urihttp://hdl.handle.net/123456789/10504
dc.language.isoenen_US
dc.subjectEFFECT,en_US
dc.subjectFIRM CHARACTERISTICS,en_US
dc.subjectSOCIAL AND ENVIRONMENTAL ACCOUNTING DISCLOSURE,en_US
dc.subjectLISTED INDUSTRIAL GOODS FIRMS,en_US
dc.subjectNIGERIAen_US
dc.titleEFFECT OF FIRM CHARACTERISTICS ON SOCIAL AND ENVIRONMENTAL ACCOUNTING DISCLOSURE IN LISTED INDUSTRIAL GOODS FIRMS IN NIGERIAen_US
dc.typeThesisen_US
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