August 11, 2025International Journal of Research and Innovation in Social Science

Value Relevance of Sustainability Reporting Practices of Quoted Companies in Nigeria

View Full Paper

Ask AI

Bookmark

Authors

AAArinze E. AnaegeNnamdi Azikiwe University NCNkeiruka C. ChukwuCovenant University BOBertha C Ori

Discussion

Member takes

Implication

Analysis shows significant impact of environmental and economic disclosures on firm value among non-financial firms in Nigeria, highlighting reporting's market influence.

Key Points

Environmental disclosures significantly increase market share price with a coefficient of 1.77, indicating their value relevance.
Economic disclosures also positively affect firm value, demonstrated by a coefficient of 3.53, emphasizing the importance of this information.
The study conducted a panel least squares regression analysis on 30 companies to assess the impact of sustainability reporting.
Findings reinforce the need for better environmental and economic disclosures to strengthen investor confidence and market valuation.

Cite This Study

Anaege et al. (2025) studied this question.

synapsesocial.com/papers/68a360ce0a429f797332898f https://doi.org/10.47772/ijriss.2025.914mg00114

View Full Paper

Ask AI

Bookmark

Implication

Analysis shows significant impact of environmental and economic disclosures on firm value among non-financial firms in Nigeria, highlighting reporting's market influence.

Value Relevance of Sustainability Reporting Practices of Quoted Companies in Nigeria

Discussion

Member takes

Implication

Key Points

Cite This Study

Value Relevance of Sustainability Reporting Practices of Quoted Companies in Nigeria

Discussion

Member takes

Implication

Key Points

Cite This Study

Also Consider

Also Consider