The Effect of Environmental Cost Disclosure on the Financial Reporting Quality of Firms Listed in the Nigerian Stock Exchange

Student: Akhnaton Idongesit Hansen (Project, 2025)
Department of Accounting
University of Calabar, Calabar, Cross River State

Abstract

ABSTRACT The study examined the effect of environmental cost disclosure on financial reporting quality of firms listed in the Nigerian Stock Exchange. The Ex-post facto research design was adopted and secondary data was obtained from the annual reports and sustainability reports of companies used in this research. The findings show a positive but non-significant relationship between employee training cost (ETC) and Financial reporting quality (FRQ). However, it showed a positive and significant relationship between environmental donations (ED) and financial reporting quality (FRQ). The study concluded that Environmental Cost Disclosure has a significant effect on financial reporting quality of firms listed in the Nigerian Stock Exchange. From these findings, the study recommends that firms in the Nigerian Stock Exchange should adopt environmental initiatives capable of being measured in financial terms in order to manage their influence on the business. They are also advised to improve on their financial involvement in environmental concerns in order to improve on quality of their financial reports owing to the observed positive significant influence from this study. (Word count: 170)

Keywords
effect environmental disclosure financial reporting quality firms listed nigerian stock
Filters
Institutions