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| Asıl Yazarlar: | , |
|---|---|
| Materyal Türü: | Recurso digital |
| Dil: | İngilizce |
| Baskı/Yayın Bilgisi: |
Zenodo
2024
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| Konular: | |
| Online Erişim: | https://doi.org/10.5281/zenodo.14822775 |
| Etiketler: |
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İçindekiler:
- <p>The study is set to identify the dynamic relationship among environmental disclosure, financial <br>report quality and financial performance of companies. The research employed the ex-post facto <br>research design. The population of the study consist of all the 43 manufacturing companies on the <br>Nigerian stock exchange. The study used secondary data which was extracted from the annual <br>reports and account of the manufacturing companies for the years covered by the study. The <br>multiple regression technique was used to analysed data. The results showed that Environmental <br>Disclosure (EDI) plays a crucial role in influencing Financial Reporting Quality (FRQ), which in <br>turn can have a positive effect on financial performance (ROA) of the companies. Based on the <br>above findings, this study concludes that that Environmental Disclosure (EDI) largely operates on <br>a self-deterministic basis, indicating that improvements in sustainability practices are primarily <br>driven by internal corporate policies as well as Financial Reporting Quality (FRQ) positively <br>influenced by environmental disclosure, indicating that firms committed to transparency in <br>environmental practices tend to enhance their overall reporting quality. The study therefore <br>recommended that companies should continue to focus on improving the quality of their financial <br>reporting, as it directly impacts their profitability and market valuation. In addition, companies, <br>especially those with strong financial performance, should allocate resources toward improving <br>the quality and depth of their sustainability reporting. </p>