{"id":"https://openalex.org/W4388705686","doi":"https://doi.org/10.33003/fujafr-2023.v1i2.46.156-170","title":"Effect of Corporate Attributes on Sustainability Reporting of Listed Non-financial Firms in Nigeria","display_name":"Effect of Corporate Attributes on Sustainability Reporting of Listed Non-financial Firms in Nigeria","publication_year":2023,"publication_date":"2023-11-15","ids":{"openalex":"https://openalex.org/W4388705686","doi":"https://doi.org/10.33003/fujafr-2023.v1i2.46.156-170"},"language":"en","primary_location":{"id":"doi:10.33003/fujafr-2023.v1i2.46.156-170","doi":"https://doi.org/10.33003/fujafr-2023.v1i2.46.156-170","is_oa":true,"landing_page_url":"http://dx.doi.org/10.33003/fujafr-2023.v1i2.46.156-170","pdf_url":"https://fujafr.fudutsinma.edu.ng/index.php/fujafr/article/download/46/50","source":{"id":"https://openalex.org/S4394736351","display_name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","issn_l":"2992-2704","issn":["2992-2704","2992-4693"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404662838","host_organization_name":"Federal University, Dutsin-Ma","host_organization_lineage":["https://openalex.org/P4404662838"],"host_organization_lineage_names":["Federal University, Dutsin-Ma"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://fujafr.fudutsinma.edu.ng/index.php/fujafr/article/download/46/50","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5038269341","display_name":"Abubakar Garba Razaq","orcid":"https://orcid.org/0009-0008-2123-0485","observed_orcids":["https://orcid.org/0009-0008-2123-0485"]},"institutions":[{"id":"https://openalex.org/I31959934","display_name":"Nasarawa State University","ror":"https://ror.org/04ybvje46","country_code":"NG","type":"education","lineage":["https://openalex.org/I31959934"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Abubakar Garba Razaq","raw_affiliation_strings":["Department of Accounting, Nasarawa State University, Keffi, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Nasarawa State University, Keffi, Nigeria","institution_ids":["https://openalex.org/I31959934"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Abdulkarim Alhassan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I31959934","display_name":"Nasarawa State University","ror":"https://ror.org/04ybvje46","country_code":"NG","type":"education","lineage":["https://openalex.org/I31959934"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Abdulkarim Alhassan","raw_affiliation_strings":["Department of Accounting, Nasarawa State University, Keffi, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Nasarawa State University, Keffi, Nigeria","institution_ids":["https://openalex.org/I31959934"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5055146189","display_name":"Jacob O. Ame","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I31959934","display_name":"Nasarawa State University","ror":"https://ror.org/04ybvje46","country_code":"NG","type":"education","lineage":["https://openalex.org/I31959934"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Jacob Ame","raw_affiliation_strings":["Department of Accounting, Nasarawa State University, Keffi, Nigeria"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Nasarawa State University, Keffi, Nigeria","institution_ids":["https://openalex.org/I31959934"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I31959934"],"apc_list":null,"apc_paid":null,"fwci":1.5095,"has_fulltext":true,"cited_by_count":7,"citation_normalized_percentile":{"value":0.86914216,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":97},"biblio":{"volume":"1","issue":"2","first_page":"156","last_page":"170"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.8989999890327454},{"id":"https://openalex.org/keywords/firm-characteristics","display_name":"firm characteristics","score":0.9810000061988831},{"id":"https://openalex.org/keywords/non-financial-firms","display_name":"non-financial firms","score":0.8479999899864197},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.7170000076293945},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9890000224113464},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.9129999876022339},{"id":"https://openalex.org/keywords/liquidity","display_name":"liquidity","score":0.9929999709129333},{"id":"https://openalex.org/keywords/board-characteristics","display_name":"board characteristics","score":0.7089999914169312},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":0.9210000038146973},{"id":"https://openalex.org/keywords/board-gender-diversity","display_name":"board gender diversity","score":0.8140000104904175},{"id":"https://openalex.org/keywords/board-financial-expertise","display_name":"board financial expertise","score":0.9879999756813049},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.878000020980835},{"id":"https://openalex.org/keywords/foreign-ownership","display_name":"foreign ownership","score":0.9940000176429749},{"id":"https://openalex.org/keywords/managerial-ownership","display_name":"managerial ownership","score":0.8479999899864197},{"id":"https://openalex.org/keywords/ownership-concentration","display_name":"ownership concentration","score":0.8859999775886536},{"id":"https://openalex.org/keywords/global-reporting-initiative","display_name":"Global Reporting Initiative","score":0.8460000157356262}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7293896675109863},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7212550640106201},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6161726117134094},{"id":"https://openalex.org/C2776746854","wikidata":"https://www.wikidata.org/wiki/Q11430545","display_name":"Foreign ownership","level":3,"score":0.5832877159118652},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.5445296168327332},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.5276764035224915},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.5200790762901306},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.515312671661377},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.4807162582874298},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.477505624294281},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.46220067143440247},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.41856926679611206},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1657094955444336},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C33842695","wikidata":"https://www.wikidata.org/wiki/Q490513","display_name":"Foreign direct investment","level":2,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.33003/fujafr-2023.v1i2.46.156-170","doi":"https://doi.org/10.33003/fujafr-2023.v1i2.46.156-170","is_oa":true,"landing_page_url":"http://dx.doi.org/10.33003/fujafr-2023.v1i2.46.156-170","pdf_url":"https://fujafr.fudutsinma.edu.ng/index.php/fujafr/article/download/46/50","source":{"id":"https://openalex.org/S4394736351","display_name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","issn_l":"2992-2704","issn":["2992-2704","2992-4693"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404662838","host_organization_name":"Federal University, Dutsin-Ma","host_organization_lineage":["https://openalex.org/P4404662838"],"host_organization_lineage_names":["Federal University, Dutsin-Ma"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:b82f6121a7994ba089fd1676215a372e","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/b82f6121a7994ba089fd1676215a372e","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"FUDMA Journal of Accounting and Finance Research (FUJAFR), Vol 1, Iss 2 (2023)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.33003/fujafr-2023.v1i2.46.156-170","doi":"https://doi.org/10.33003/fujafr-2023.v1i2.46.156-170","is_oa":true,"landing_page_url":"http://dx.doi.org/10.33003/fujafr-2023.v1i2.46.156-170","pdf_url":"https://fujafr.fudutsinma.edu.ng/index.php/fujafr/article/download/46/50","source":{"id":"https://openalex.org/S4394736351","display_name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","issn_l":"2992-2704","issn":["2992-2704","2992-4693"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404662838","host_organization_name":"Federal University, Dutsin-Ma","host_organization_lineage":["https://openalex.org/P4404662838"],"host_organization_lineage_names":["Federal University, Dutsin-Ma"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"FUDMA Journal of Accounting and Finance Research [FUJAFR]","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4388705686.pdf","grobid_xml":"https://content.openalex.org/works/W4388705686.grobid-xml"},"referenced_works_count":24,"referenced_works":["https://openalex.org/W386520079","https://openalex.org/W2005823098","https://openalex.org/W2048018272","https://openalex.org/W2060651978","https://openalex.org/W2115003429","https://openalex.org/W2296596778","https://openalex.org/W2493101627","https://openalex.org/W2503281591","https://openalex.org/W2534222388","https://openalex.org/W2598436355","https://openalex.org/W2783015880","https://openalex.org/W2901509399","https://openalex.org/W2953545437","https://openalex.org/W2953701107","https://openalex.org/W2980610874","https://openalex.org/W2994062346","https://openalex.org/W3015106364","https://openalex.org/W3037201676","https://openalex.org/W3048784909","https://openalex.org/W3196760730","https://openalex.org/W3196957683","https://openalex.org/W4205173836","https://openalex.org/W4291114417","https://openalex.org/W4380360919"],"related_works":["https://openalex.org/W4388929464","https://openalex.org/W4380360919","https://openalex.org/W4402358028","https://openalex.org/W4392798603","https://openalex.org/W7220129439","https://openalex.org/W7212159870","https://openalex.org/W7202289057","https://openalex.org/W3208080417","https://openalex.org/W7212150033","https://openalex.org/W4385899390"],"abstract_inverted_index":{"The":[0,53,101,150],"conventional":[1],"accounting":[2],"practice":[3],"is":[4,17],"predicated":[5],"on":[6,44,109,126,197,201],"the":[7,21,39,117,127,144,153,162,171,202,204,213,219],"protection":[8],"of":[9,12,23,32,41,47,116,121,140,146,155,173,216,239,243],"overriding":[10],"interests":[11],"wealthy":[13],"capital":[14],"providers.":[15],"This":[16,36],"clearly":[18],"demonstrated":[19],"in":[20,51,93,226,233,247],"contents":[22],"general-purpose":[24],"financial":[25,76,190,227],"statements,":[26],"which":[27,119],"serves":[28],"as":[29,132,236],"a":[30,237],"bastion":[31],"accountability":[33],"and":[34,78,86,188,194],"stewardship.":[35],"study":[37,54,102,151,205,220],"examined":[38],"effect":[40,175,196],"corporate":[42,56,208,231],"attributes":[43,57,60,67,80,209,232],"sustainability":[45,87,91,198,214,241],"reporting":[46,88,215,228,242],"listed":[48,125,244],"non-financial":[49,123,245],"firms":[50,124,234,246],"Nigeria.":[52,248],"measured":[55,89],"with":[58,95,137],"firms\u2019":[59],"(firm":[61],"size,":[62,69,183],"profitability,":[63,177],"leverage,":[64,179],"liquidity),":[65],"board":[66,70,72,75,186,189],"(board":[68],"independence,":[71],"gender":[73],"diversity,":[74],"expertise)":[77],"ownership":[79,84],"(foreign,":[81],"managerial,":[82],"institutional,":[83],"concentration)":[85],"by":[90],"disclosures":[92],"line":[94],"Global":[96],"Reporting":[97],"Initiative":[98],"(GRI)":[99],"standards.":[100],"adopted":[103],"ex-post":[104],"facto":[105],"research":[106],"design":[107],"relying":[108],"secondary":[110],"data":[111,163],"obtained":[112],"from":[113],"annual":[114],"reports":[115],"population,":[118],"comprised":[120],"116":[122],"Nigeria":[128],"Exchange":[129],"Group":[130],"(NGX)":[131],"at":[133],"31st":[134],"December":[135],"2020":[136],"sample":[138],"size":[139,187],"51":[141],"firms,":[142],"covering":[143],"period":[145],"2011":[147],"\u2013":[148],"2020.":[149],"employed":[152],"use":[154],"multiple":[156],"regression":[157],"panel":[158],"model":[159],"to":[160,170],"analyze":[161],"using":[164],"E-view":[165],"10":[166],"statistical":[167],"tool.":[168],"According":[169],"results":[172],"random":[174],"regression,":[176],"liquidity,":[178],"institutional":[180],"ownership,":[181,185],"firm":[182],"foreign":[184],"expertise":[191],"have":[192],"positive":[193],"significant":[195],"reporting.":[199],"Based":[200],"findings,":[203],"concluded":[206],"that":[207,224],"can":[210],"effectively":[211],"enhance":[212],"firms.":[217],"Thus,":[218],"recommended":[221],"among":[222],"others":[223],"regulators":[225],"should":[229],"monitor":[230],"closely":[235],"measure":[238],"enhancing":[240]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2023-11-16T00:00:00"}