This study examined the effect of environmental disclosures on earnings quality of listed consumer goods companies in Nigeria. The study used management efficiency as a moderating variable on the relationship between environmental disclosures and earnings quality. The study adopted the ex post facto research design, and was anchored on the legitimacy theory. Convenience sampling technique was used to determine a sample of six selected consumer goods firms listed on the Nigerian stock exchange. Data collected from published financial statements of sampled firms, for seven years (2014 to 2020) were analyzed using descriptive, correlation and Panel least square regression technique. The findings revealed that environmental sustainability disclosures had positive and significant influence on the earnings quality of consumer goods firms in Nigeria. Consequently, it was recommended that consumer goods firms should engage in actions and activities that would result in the sustainability of Physical and social environments in which they operate and well as create better communal relations with their host communities through well-articulated, well-enforced and more sustainable programmes
Chinedu Michael Okafor (Mon,) studied this question.