The Determinants of Environmental Disclosure in the Financial Report of Listed Companies in Nigeria

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@article{1703231,
      author = {Muhammed Akinkunmi BELLO, OGUNGBENLE, Kayode Simeon},
      title = {The Determinants of Environmental Disclosure in the Financial Report of Listed Companies in Nigeria },
      journal = {Iconic Research And Engineering Journals},
      year = {2022},
      volume = {5},
      number = {9},
      pages = {13-26},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1703231.pdf},
      abstract = {Environmental disclosure by corporations has been increasing steadily in both size and complexity over the last two decades. This study aims at scrutinizing the Determinants of environmental disclosure in Nigeria. Hence the objectives include examining the effect of industry type, leverage and firm size on environmental disclosure. Historical data were obtained from the financial statements and account of firms in the manufacturing and financial sectors listed in the Nigeria Stock Exchange. It was recommended that firms in certain operations that can have effect on the environment should disclose their financial commitments in the annual reports especially those firms that its operations have to do with pollution and other environmental hazard should disclose their environmental information. Adequate number of companies from both manufacturing and non-manufacturing sectors were used for the study with panel data survey of the firms.},
      keywords = {Determinants, environmental disclosure, firms, industry type, leverage, firm size, annual reports},
      month = {March},
  }