Effect of Firm Attributes on Sustainability Disclosure in Nigeria
ナイジェリアにおける企業属性がサステナビリティ開示に与える影響 (AI 翻訳)
Abdulrazak Mohammed
🤖 gxceed AI 要約
日本語
本研究は、ナイジェリアの非金融上場企業70社を対象に、企業属性（流動性、有形資産比率、企業年齢）がサステナビリティ開示に与える影響を2012年から2023年のパネルデータで分析した。結果、流動性と有形資産比率は開示に有意な影響を与えないが、企業年齢は正の有意な影響を与えることが示された。ナイジェリア企業の開示実態を明らかにする実証研究。
English
This study examines the effect of firm attributes (liquidity, asset tangibility, firm age) on sustainability disclosure among 70 listed non-financial companies in Nigeria using panel data from 2012-2023. Findings show liquidity and asset tangibility have insignificant effects, while firm age has a positive significant effect. Provides empirical evidence on sustainability disclosure practices in Nigeria.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ開示基準の適用が進む中、企業属性と開示の関係は関心が高い。ただし、ナイジェリアの文脈は日本と異なるため、直接的な示唆は限定的だが、新興市場の開示実態を理解する参考になる。
In the global GX context
Globally, sustainability disclosure research is expanding, but evidence from African markets is scarce. This study adds to the literature by examining firm-level determinants of disclosure in Nigeria, offering comparative insights for global disclosure scholarship, though its direct relevance to TCFD/ISSB frameworks is limited.
👥 読者別の含意
🔬研究者:Provides empirical evidence on sustainability disclosure determinants in an African context, useful for comparative studies.
🏢実務担当者:Limited direct applicability for Japanese practitioners, but highlights the importance of firm age in disclosure practices.
🏛政策担当者:Offers insights for regulators in emerging markets considering sustainability disclosure requirements.
📄 Abstract（原文）
Company stakeholders are now demand for the inclusion of non-financial information as part of their annual reports, sustainability disclosure enhances stakeholders’ knowledge on how environmental, social and economic impacts are taken into account thus, this study examines firm’s attributes and sustainability disclosure of listed non-financial companies in Nigeria. The ex-po facto research design was adopted with a population of all listed manufacturing companies in Nigeria. seventy (70) companies were sample, for the period of 2012-2023 financial years. Secondary data from annual report of listed non-financial companies was collected and Panel regression estimation was used for the analysis with the aid of E-views 13 statistical package. The finding revealed that liquidity and asset tangibility has insignificant effect on sustainability disclosure of listed non-financial companies in Nigeria, while firm age has positive and significant effect on sustainability disclosure of listed non-financial companies in Nigeria. The study concludes that firm attributes have an insignificant effect on sustainability disclosure of listed nonfinancial companies in Nigeria. The study therefore, recommends that in order to have the funds to report their sustainability performance and make investments in sustainability programs, Nigerian listed non-financial companies should endeavor to maintain a healthy liquidity position
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.56201/jafm.vol.11.no4.2025.pg74.93first seen 2026-08-16 06:03:48
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