The Moderating Role of Public Administration in Accounting Profit and Internet-based Environmental Disclosures in Nigeria: Evidence from Manufacturing Companies

Uwem E. Uwah & Sunday E. Ibanga

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Abstract

This paper investigated the relationship between corporate profitability and web-based environmental disclosure in Nigeria. The manufacturing sector, representing the real sector of the Nigerian economy was selected, and the role of public administration as a moderating factor was considered as a variable. The study adopted the quantitative panel methodology of the ex post facto and correlational research design. Secondary data were extracted from the fact books of the Nigerian Stock Exchange for the period, 2014 and 2019. The 83 manufacturing companies listed on the Stock Exchange represented the population of the study. The sample used was 69. Three hypotheses were tested at a 0.05 level of significance. Multiple and simple regression analyses were used on the data collected to find the relationship between the independent and dependent variables. The findings indicated an insignificant negative relationship between web-based environmental disclosure (WED) and earnings per share (EPS) on one hand and an insignificant positive relationship between WED and return on asset (ROA) on the other. It was recommended that quoted firms can use the findings of the study to enhance their disclosure of environmental incidents while government policies should strengthen regulatory bodies to carry out their oversight functions. Listed firms should own websites and dedicate separate pages on their corporate websites solely for reporting environmental events.

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