INSTITUTIONAL TRAITS AND SUSTAINABILITY DISCLOSURES OF LISTED MANUFACTURING COMPANIES IN NIGERIA
Keywords:
Effluent Disclosures, Firm Size, Institutional Traits, Manufacturing companies, Sustainability disclosuresAbstract
The study presents empirical evidence on Institutional traits and sustainability disclosures of listed Manufacturing companies in Nigeria using annual financial report data for the period 2012-2023. In order to determine the relationship between Institutional traits and non-financial disclosures, the researcher used the ex-post facto research design. The target population comprised 13 companies in the Industrial Sector listed on the Nigerian Exchange Group. The study adopted the Ex-post facto, the data were tested using skewness and kurtosis statistic and analyzed using unit root test, co-integration test, vector error correction model and Panel Least Square Regression analysis via E-Views to compute data from line and bottom-line items in financial statements. Content analysis was used to measure Effluent disclosures. Firm Size has a significantly impact on effluent disclosure of listed manufacturing companies in Nigeria.
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