Asian Journal of Economics, Business and Accounting, ISSN: 2456-639X,Vol.: 5, Issue.: 3
Determinants of Triple Bottom Line Disclosure Practice of Listed Manufacturing Firms on the Nigerian Stock Exchange
Onyali, Chidiebele Innocent1*, Okoye, Emmanuel Ikechukwu1 and Okerekeoti, Chinedu Uchenna1 1Department of Accountancy, Faculty of Management Sciences, Nnamdi Azikiwe University, P.M.B. 5025, Awka, Nigeria.
Onyali, Chidiebele Innocent1*, Okoye, Emmanuel Ikechukwu1 and Okerekeoti, Chinedu Uchenna1
1Department of Accountancy, Faculty of Management Sciences, Nnamdi Azikiwe University, P.M.B. 5025, Awka, Nigeria.
(1) Maria Ciurea, Associate Professor, Department of Economics Sciences, Faculty of Sciences, University of Petrosani,Romania.
(1) Borislav Kolaric, Serbia.
(2) Linh H. Nguyen, National Sun Yat-Sen University, China.
(3) Hussin Jose Hejase, Al Maaref University, Lebanon.
(4) H. L. Garbharran, Durban University of Technology, South Africa.
Complete Peer review History: http://www.sciencedomain.org/review-history/22708
The study examines the determinants Of Triple Bottom Line Accounting Practice Of Listed Manufacturing Firms On The Nigerian Stock Exchange. The specific objectives of this study are to determine the relationship between Firm size, Firm liquidity, Firm leverage and triple bottom line disclosure practice of manufacturing firms listed on Nigerian Stock Exchange. Three research hypotheses were formulated for the study. This study adopted the ex-post facto research design. The sample of the study comprises of eighteen (18) manufacturing companies in Nigeria. The study relied on secondary data from annual financial statements of the companies. The formulated hypotheses were analyzed and tested using multiple regression analysis. The analysis was performed with the aid of E-view 8.0. The study revealed that Firms' size, liquidity and leverage have a significant positive relationship with the Triple bottom line Accounting practice of Manufacturing Firms listed on the Nigerian Stock Exchange. Consequent upon this study, it was recommended among others that triple bottom line disclosure orientation should be cultivated by all firms, irrespective of their size, liquidity and leverage status to make the practice part and parcel of their corporate strategy necessary for long-term business survival.
Triple bottom line; triple bottom line disclosure and firms' triple bottom line disclosure practice.
DOI : 10.9734/AJEBA/2017/38423Review History Comments
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