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INFLUENCE OF FIRMS ATTRIBUTES ON ENVIRONMENTAL DISCLOSURE IN LISTED BREWERY COMPANIES IN NIGERIA
Abstract
The thrust of this study was in the influence of firm attributes on environmental disclosure of listed breweries companies in Nigeria. The population of the study consist of five breweries companies listed on the floor of Nigerian stock exchange. The sample size of the study is four companies. The sample was drawn based on data accessability. Data were collected from annual reports of the selected companies for the period of five years that is from 2012 to 2016. Multiple regression technique was employed to analyse the data. Profitability (PROF), firm size (FRMS), leverage (LEV) and board size (BDS) were used as proxies to measure the firm attributes. While contents analysis was maintained to measure environmental discloure.The study found board size has negative but significant influence on environmental disclosure wirth value 0.0089, leverage has negative and insignificant influence on environmental disclosure with value 0.8229. Where firm size has positive insignificant influence on environmental disclosure with value 0.1951, profitability has positive significant influence on environmental disclosure of listed breweries companies in Nigeria. The study recommended that breweries companies should disclose more environmental information as it lead to increase in profit. Keywords: Environmental Disclosure, Firm Size, Leverage and Profitability.