DISCLOSURE OF BIODIVERSITY REPORTS AND EARNINGS MANAGEMENT BY LISTED MANUFACTURING FIRMS IN NIGERIA

Abstract

The research evaluated how listed manufacturing companies' earnings management is affected by biodiversity report disclosure in Nigeria. This study specifically ascertained how listed manufacturing companies' real and discretionary accrual earnings are affected by the disclosure of biodiversity reports in Nigeria. Causal comparative research was selected as the research methodology for this investigation. Forty-four (44) manufacturing companies that were listed as at December 31st, 2023 serve as our population. Thirty-eight (38) manufacturing companies were chosen as sample size using the judgmental sampling technique. Secondary sources were used to gather data during a twelve-year span, from 2012 t - 2023. E-view version 10.0 software was used to analyze the data obtained using the Ordinary Least Square linear regression technique. According to the study, the disclosure of biodiversity reports significantly affects management of real earnings as well as discretionary accrual earnings. The research recommends that policy makers and Regulators should mandate manufacturing firms to disclose their activities in protecting natural ecosystem, animal and plant species in their Financial Reports and Account.