EFFECT OF WATER EFFLUENT, OCCUPATIONAL HEALTH AND SAFETY DISCLOSURE ON EARNINGS MANAGEMENT OF LISTED MANUFACTURING FIRMS ON NIGERIA EXCHANGE GROUP
Keywords:
Discretionary Accrual Earnings Management, Occupational Health and Safety Disclosure, Water and Effluent DisclosureAbstract
The study evaluated the effect of occupational health and safety disclosure with water and effluent disclosure on discretionary accrual earnings of listed manufacturing firms on Nigeria Exchange Group. The research design adopted for this study was ex- post facto design. The population of the study was made up of forty - two (42) manufacturing firms listed on the Nigerian Exchange Group floor as at 31st December, 2023. Judgmental sampling technique was used to select thirty – eight (38) manufacturing firms as the sample size. Data were obtained from secondary sources for a period of twelve years covering 2012 to 2023. The data obtained were analyzed by Ordinary Least Square (RLS) regression technique through E-view version 10.0 software. The study found that occupational health and safety disclosure with Water and effluent disclosure have significant effect on discretionary accrual earnings management.
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