FIRM ATTRIBUTES AND CORPORATE VOLUNTARY INFORMATION DISCLOSURE OF LISTED INDUSRIAL GOODSFIRMS IN NIGERIA

Authors

  • Abubakar Abubakar Federal University of Kashere, Nigeria
  • Zaharaddeen Abdullahi Bayero University, Kano
  • Abba Kabir Alkantara Federal University of Kashere, Nigeria
  • Ibrahim Adamu Saleh PhD Federal University of Kashere, Nigeria

DOI:

https://doi.org/10.57233/gujaf.v2i1.56

Keywords:

Asset in place, Auditor type, Corporate, Disclosure, Industrial, Goods, Firms, Nigeria

Abstract

This study examines the impact of firm attributes on corporate disclosureby listed industrial goods firms in Nigeria over the period of 10 years (2010-2019). The study used census sampling technique to arrive at sample size of ten (15) industrial goods firms listed the floor of Nigerian Stock Exchange as at 31st December2019. Secondary data extracted from annual reports and accounts of the sampled firms and was analyzed using multiple regression. The regression result shows thatfirm size, profitability, leverage, age and auditor type has a positive and significant impact oncorporate information disclosure of the sampled firms, while liquidity and asset in place has positive and insignificant impact on corporate information disclosure. Based on the findings it is conclude that larger firms, profitable firms, more levered firm, older firm and company audited by big audit firms disclosed more information in their annual report and accounts. Therefore, the study recommends among other that theregulatory authorities should encourage companies to disclosure more information beyond the mandatory requirement.

Author Biographies

Abubakar Abubakar, Federal University of Kashere, Nigeria

Department of Accounting
Federal University of Kashere, Nigeria

Zaharaddeen Abdullahi, Bayero University, Kano

Department of Accounting
Bayero University Kano, Nigeria,

Abba Kabir Alkantara, Federal University of Kashere, Nigeria

Department of Business Administration
Federal University of Kashere, Nigeria,

Ibrahim Adamu Saleh PhD, Federal University of Kashere, Nigeria

Department of Business Administration
Federal University of Kashere, Nigeria

Downloads

Published

2021-04-21

How to Cite

Abubakar, A., Abdullahi, Z., Kabir Alkantara, A., & Adamu Saleh, I. (2021). FIRM ATTRIBUTES AND CORPORATE VOLUNTARY INFORMATION DISCLOSURE OF LISTED INDUSRIAL GOODSFIRMS IN NIGERIA. Gusau Journal of Accounting and Finance, 2(1), 19. https://doi.org/10.57233/gujaf.v2i1.56

Most read articles by the same author(s)