SUSTAINABILITY REPORTING AND FIRM PERFORMANCE: A BI DIRECTIONAL APPROACH

Simple item page
dc.creatorUwuigbe, U., Teddy, Obarakpo, Uwuigbe, O. R., Ozordi, Emmanuel, Asiriuwa, Osariemen, Eyitomi, Gbenedio Akpevwenoghene, Taiwo, O. S.
dc.date2018
dc.date.accessioned2025-04-04T20:29:44Z
dc.descriptionThis study provides an insight into the bi-directional relationship between sustainability reporting and firm performance in quoted Deposit Money Banks (DMBs) in Nigeria. While the population size comprises of all deposit money banks quoted on the floor of the Nigerian Stock Exchange, judgmental sampling technique was used in the selection of the sampled banks. Considering the period 2014-2016, the annual report and stand-alone sustainability reports of the selected banks were analyzed through the use of content analysis and coded in order to obtain the sustainability disclosure index. The panel regression technique was used to analyze the data. The empirical findings show that there is a bi-directional relationship between sustainability reporting and firm performance of quoted Deposit Money Banks (DMBs) in Nigeria. This finding confirms the proposition of the legitimacy theory. The study observed that the market price per share of the samples firms had a significant negative influence on sustainability reporting. In addition, the study also out that sustainability reporting had a significant positive influence on revenue generation of the sampled firms.
dc.formatapplication/pdf
dc.identifierhttp://eprints.covenantuniversity.edu.ng/15833/
dc.identifier.urihttps://repository.covenantuniversity.edu.ng/handle/123456789/45781
dc.languageen
dc.subjectH Social Sciences (General), HF5601 Accounting
dc.titleSUSTAINABILITY REPORTING AND FIRM PERFORMANCE: A BI DIRECTIONAL APPROACH
dc.typeArticle

Files

Original bundle

Now showing 1 - 1 of 1
No Thumbnail Available
Name:
1528-2635-25-3-735.pdf
Size:
283.49 KB
Format:
Adobe Portable Document Format
Download

Collections

EPrint