Abstract
There has been growing demand by significant stakeholders for trustworthy information on the economic, social, environmental, and governance activities of firms. Although, management who are responsible for preparing this sustainability reporting has been faulted for selfinterest acts and opportunities behaviors. Because of this, this study evaluates the effect of earnings management on sustainability reporting of listed nonfinancial firms in Nigeria from 2011 to 2018. The sample of the study comprised of 24 firms and sustainability reporting was measured using content analyses on the corporate annual report on sustainability used Global Reporting Initiatives (G4) guidelines, while the earnings management variable was derived from the Modified Jones Model by Dechow, Sloan & Sweeny (1995) for discretionary accrual. A correlational design was employed; Secondary data was obtained from the annual reports of the firms. The results from the fixed effect regression analysis proved that the extent of earnings management drives the level of sustainability reporting positively. The study concludes that firms that manage their earnings are likely to report more on sustainability
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
