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

ABSTRACT

The 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 Nigeria.

TABLE OF CONTENT

Title page- – – – – – – – – i

Approval page – – – – – – – -ii

Dedication – – – – – – – – -iii

Acknowledgement – – – – – – – -iv

Abstract – – – – – – – – – -v

Table of content – – – – – – – -vi

CHAPTER ONE

INTRODUCTION – – – – – – – -1

1.0 Background of the study – – – – -1

1.1 Statement of the problem – – – – -5

1.2 Purpose of the study – – – – – -6

1.3 Significance of the study – – – – -8

1.4 Research questions – – – – – -9

1.5 Scope of the study – – – – – – -10

CHAPTER TWO

LITERATURE REVIEW – – – – – – -11

CHAPTER THREE

Research methodology – – – – – – -39

Design of study – – – – – – – -40

CHAPTER FOUR

Presentation, analysis and interpretation of data – -48

CHAPTER FIVE

Summary of findings – – – – – – -60

Conclusion – – – – – – – – -61

Recommendations – – – – – – – -62

Suggestions for further research – – – – -64

References – – – – – – – – -65

Appendix I – – – – — – – – -68

Questionnaire. – – – – – – – -69

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