FIRM ATTRIBUTES AND CORPORATE VOLUNTARY INFORMATION DISCLOSURE OF LISTED INDUSRIAL GOODSFIRMS IN NIGERIA
Journal Title: Gusau Journal of Accounting and Finance - Year 2021, Vol 2, Issue 1
Abstract
This study examines the impact of firm attributes on corporate disclosureby listed industrial goods firms in Nigeria over the period of 10 years (2010-2019). The study used census sampling technique to arrive at sample size of ten (15) industrial goods firms listed the floor of Nigerian Stock Exchange as at 31st December2019. Secondary data extracted from annual reports and accounts of the sampled firms and was analyzed using multiple regression. The regression result shows thatfirm size, profitability, leverage, age and auditor type has a positive and significant impact oncorporate information disclosure of the sampled firms, while liquidity and asset in place has positive and insignificant impact on corporate information disclosure. Based on the findings it is conclude that larger firms, profitable firms, more levered firm, older firm and company audited by big audit firms disclosed more information in their annual report and accounts. Therefore, the study recommends among other that theregulatory authorities should encourage companies to disclosure more information beyond the mandatory requirement.
Authors and Affiliations
Abubakar Abubakar, Zaharaddeen Abdullahi, Abba Kabir Alkantara, Ibrahim Adamu Saleh
Keywords
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