Sustainability Reporting of Listed Manufacturing Firms in Nigeria
| dc.contributor.author | Aruwa, Suleiman A.S. | |
| dc.contributor.author | Alhassan, A. S. | |
| dc.contributor.author | Ojo, Lukman Olatunji | |
| dc.date.accessioned | 2023-12-10T17:40:22Z | |
| dc.date.available | 2023-12-10T17:40:22Z | |
| dc.date.issued | 2021-10-08 | |
| dc.description.abstract | The main objective of this study is toexamine the effect of Audit committee characteristics on sustainability reporting disclosure of listed manufacturing firm in Nigeria. For the period of ten years from, 2010-2019, Ex-post facto research design was adopted for this study. The population is made of 43 listed manufacturing firm listed on the floor of the Nigeria stock (NSE) from year 2010 -2019. Since the population is not too large, this study utilizes census sampling technique to take all population for the purpose of this study. The data used for this study were secondary data derived from the annual reports of the manufacturing companies that are listed on the floor of the Nigeria stock exchange. The study used panel regression with respect to the use of Hausman specification test to determine the use of fixed or random effect model. The random effect regression result revealed thatAudit committee size, Audit committee financial expertise and Audit committee meetings have significant and positive effect on sustainability reporting disclosure. However, Audit committee independence has insignificant effect on the sustainability reporting disclosure. This study recommended that the Nigerian corporate business most especially manufacturing goods companies should consider increasing the proportion of financial expertise on the audit committee because this will improve corporate sustainability disclosure and also add credibility to the financial statement of the manufacturing companies and consequently reduce information asymmetry, which not only clarifies the conflicts of interests between shareholders and management but also makes management more accountable. | en_US |
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| dc.identifier.uri | https://keffi.nsuk.edu.ng/handle/20.500.14448/721 | |
| dc.language.iso | en | en_US |
| dc.publisher | Department of Accounting, Nasarawa State University, Keffi | en_US |
| dc.subject | Audit committee, Sustainability, Reporting, Manufacturing Firms. | en_US |
| dc.title | Sustainability Reporting of Listed Manufacturing Firms in Nigeria | en_US |
| dc.type | Article | en_US |