FIRM ATTRIBUTES AND ENVIRONMENTAL DISCLOSURE OF LISTED HEALTHCARE FIRMS IN NIGERIA
Keywords:
Environmental Disclosure, Firm Attributes, Firm Size, Firm Age, Ownership StructureAbstract
The study determined the effect of firm attributes on environmental disclosure of healthcare manufacturing firms in Nigeria. Specifically, the study examined the effect of firm size, firm age and ownership structure on environmental disclosure of healthcare manufacturing firms in Nigeria. The study used the Ex Post Facto research design. The population of the study comprised of all the eight (8) healthcare firms in Nigeria as at year ended December 2022. Census sampling method was employed in choosing the entire eight healthcare firms in Nigeria. The study used secondary data sourced from various annual reports of the sampled firms. The research covered a period of eleven (11) financial years (2012-2022). The data were analysed comparatively via both descriptive and inferential analyse. Test of hypotheses was done using Panel Least Square (PLS) regression analysis. The findings showed that firm size has positive effect on environmental disclosure of healthcare firms in Nigeria but this effect was not statistically significantly at 5% level of significance; firm age has positive effect on environmental disclosure of healthcare firms in Nigeria but this effect was not statistically significantly at 5% level of significance; firm leverage has positive effect on environmental disclosure of healthcare firms in Nigeria but this effect was not statistically significantly at 5% level of significance. It was recommended that large firms disclose more environmental information so that they can inform the community and society that they care about the environment.
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