VOLUNTARY CORPORATE SOCIAL DISCLOSURE AND COMPANY PROFITABILITY IN NIGERIA: MANUFACTURING INDUSTRY EXPERIENCE Cover Image
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VOLUNTARY CORPORATE SOCIAL DISCLOSURE AND COMPANY PROFITABILITY IN NIGERIA: MANUFACTURING INDUSTRY EXPERIENCE
VOLUNTARY CORPORATE SOCIAL DISCLOSURE AND COMPANY PROFITABILITY IN NIGERIA: MANUFACTURING INDUSTRY EXPERIENCE

Author(s): Segun Idowu Adeniyi, Helen Oluwatoyin Adebayo
Subject(s): Economy, Business Economy / Management
Published by: Universitatea SPIRU HARET - Faculty of Accounting and Financial Management
Keywords: Profitability; Economic Disclosure; Social Disclosure; Environmental Disclosure and Voluntary Corporate Social Disclosure;

Summary/Abstract: The study examines the effect of company profitability on voluntary corporate social disclosure among selected listed manufacturing firms on the Nigerian Stock Exchange. The specific objectives of the study is to determine the effect of company profitability on voluntary economic disclosure, voluntary social disclosure, voluntary environmental disclosure and the interaction of voluntary economic disclosure, voluntary social disclosure with voluntary environmental disclosure. The study employs ex-post facto design and secondary data. The study discovered that company profitability does not significantly affect voluntary economic and environmental disclosure among selected listed manufacturing firms on Nigerian Stock Exchange. However, company profitability significantly affects voluntary social disclosure among selected listed manufacturing firms on Nigerian Stock Exchange. The study recommends that firms should engage in voluntary corporate social disclosure despite the level of their profitability.

  • Issue Year: 10/2018
  • Issue No: 2
  • Page Range: 335-347
  • Page Count: 13
  • Language: English