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Sustainability Reporting and Earnings Management of Listed Non-Financial Firms in Nigeria

Vedecké práce Materiálovotechnologickej fakulty Slovenskej technickej univerzity v Bratislave so sídlom v Trnave, 2023-06, Vol.31 (52), p.68-83 [Peer Reviewed Journal]

2023. This work is published under http://creativecommons.org/licenses/by-nc-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1338-0532 ;ISSN: 1336-1589 ;EISSN: 1338-0532 ;DOI: 10.2478/rput-2023-0008

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  • Title:
    Sustainability Reporting and Earnings Management of Listed Non-Financial Firms in Nigeria
  • Author: Olagunju, Adebayo ; Adenle, Oluwatimileyin Esther ; Obademi, Olalekan ; Obiosa, Ruth Tony ; Akinola, Amos Olusola
  • Subjects: Accounting ; Annual reports ; Disclosure ; Discretionary Accruals ; Earnings ; Earnings Management ; Economic disclosures ; Environmental disclosures ; Industrialized nations ; Manufacturing ; Profits ; Regression analysis ; Social disclosure ; Statistics ; Sustainability ; Sustainability reporting
  • Is Part Of: Vedecké práce Materiálovotechnologickej fakulty Slovenskej technickej univerzity v Bratislave so sídlom v Trnave, 2023-06, Vol.31 (52), p.68-83
  • Description: The effects of sustainability reporting on earnings management was examined in the study extensively. Causal research design was employed in this study. The study population comprises of all the 112 quoted non-financial firms in Nigeria, sample size is 22 listed manufacturing firms purposively selected for the purpose of this study. The study covered 7 years’ period ranging from 2015-2021. The data used for this study were gotten from the annual reports and sustainability reports of the selected firms. Data used for this study were analyzed with the use of descriptive statistics and panel regression analysis. Sustainability reporting was measured in this study by using the social, economic and environmental disclosures index, whereas earnings management was measured using discretionary accrual and real earning. The outcome of the analysis of the study revealed that sustainability reporting has a significant negative effect on discretionary accruals and real earnings evidenced by t-statistics = (-2.31, -2.54, -2.95) and p-values of (0.037, 0.018 and 0.023) respectively for social, environmental and economic report disclosures on discretionary accruals and t-statistics of = (-2.53, -2.23, -2.86) and p-values of (0.012, 0.029 and 0.005) respectively for social, environmental and economic report disclosures on real earnings. The study concludes that the firms with low sustainability disclosure will probably be more involved in earnings management practices than the firms who actively disclosed their sustainability matters in details. The study recommends that firms should ensure they disclose in details the true state of their sustainability activities.
  • Publisher: Bratislava: Sciendo
  • Language: English
  • Identifier: ISSN: 1338-0532
    ISSN: 1336-1589
    EISSN: 1338-0532
    DOI: 10.2478/rput-2023-0008
  • Source: AUTh Library subscriptions: ProQuest Central
    Walter De Gruyter: Open Access Journals
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