Dynamic Relationship between Environmental Disclosure, Financial Report Quality and Financial Performance of Companies
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| Natura: | Recurso digital |
| Lingua: | inglese |
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Zenodo
2024
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| _version_ | 1866902218943234048 |
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| author | Adeyemo, Kabiru Aderemi Adepoju, Jadesola Abiodun |
| author_facet | Adeyemo, Kabiru Aderemi Adepoju, Jadesola Abiodun |
| contents | <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> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_14822775 |
| institution | Zenodo |
| language | eng |
| publishDate | 2024 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | Dynamic Relationship between Environmental Disclosure, Financial Report Quality and Financial Performance of Companies Adeyemo, Kabiru Aderemi Adepoju, Jadesola Abiodun Companies Environmental disclosure Financial report quality Financial performance Sustainability practices <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> |
| title | Dynamic Relationship between Environmental Disclosure, Financial Report Quality and Financial Performance of Companies |
| topic | Companies Environmental disclosure Financial report quality Financial performance Sustainability practices |
| url | https://doi.org/10.5281/zenodo.14822775 |