{"id":"https://openalex.org/W7219260337","doi":null,"title":"VALUE RELEVANCE OF SUSTAINABILITY REPORTING IN NIGERIAN MANUFACTURING COMPANIES","display_name":"VALUE RELEVANCE OF SUSTAINABILITY REPORTING IN NIGERIAN MANUFACTURING COMPANIES","publication_year":2023,"publication_date":"2023-07-22","ids":{"openalex":"https://openalex.org/W7219260337"},"language":"en","primary_location":{"id":"pmh:oai:journals.unizik.edu.ng:article/2333","doi":null,"is_oa":true,"landing_page_url":"https://journals.unizik.edu.ng/index/article/view/2333","pdf_url":null,"source":{"id":"https://openalex.org/S7407066695","display_name":"Journal of Global Accounting","issn_l":"1597-8273","issn":["1597-8273"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310311029","host_organization_name":"Nnamdi Azikiwe University","host_organization_lineage":["https://openalex.org/P4310311029"],"host_organization_lineage_names":["Nnamdi Azikiwe University"],"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":"1597-8273","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journals.unizik.edu.ng/index/article/view/2333","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5137658858","display_name":"Michael Jimoh Amedu","orcid":"https://orcid.org/0000-0003-4965-0437","observed_orcids":["https://orcid.org/0000-0003-4965-0437"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Amedu, Jimoh M.","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5007040344","display_name":"Rachael Okwudili Iliemena","orcid":"https://orcid.org/0000-0001-5627-5562","observed_orcids":["https://orcid.org/0000-0001-5627-5562"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Iliemena, Rachael O.","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5117730762","display_name":"Franklin Taiye Umaigba","orcid":"https://orcid.org/0009-0003-2922-9968","observed_orcids":["https://orcid.org/0009-0003-2922-9968"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Umaigba, Franklin T.","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9976000189781189,"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":0.9976000189781189,"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":0.0012000000569969416,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.0003000000142492354,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.8349999785423279},{"id":"https://openalex.org/keywords/value-relevance","display_name":"value relevance","score":0.9869999885559082},{"id":"https://openalex.org/keywords/manufacturing-firms","display_name":"manufacturing companies","score":0.8220000267028809},{"id":"https://openalex.org/keywords/economic-sustainability","display_name":"economic sustainability","score":0.5950000286102295},{"id":"https://openalex.org/keywords/social-sustainability","display_name":"social sustainability","score":0.9980000257492065},{"id":"https://openalex.org/keywords/environmental-sustainability","display_name":"environmental sustainability","score":0.8859999775886536},{"id":"https://openalex.org/keywords/corporate-disclosure","display_name":"corporate disclosure","score":0.5289999842643738},{"id":"https://openalex.org/keywords/nigerian-stock-exchange","display_name":"Nigerian Stock Exchange","score":0.6650000214576721},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.47600001096725464},{"id":"https://openalex.org/keywords/labor-practices","display_name":"labor practices","score":0.5379999876022339},{"id":"https://openalex.org/keywords/anti-corruption","display_name":"anti-corruption","score":0.7599999904632568},{"id":"https://openalex.org/keywords/corporate-governance-regulation","display_name":"corporate governance regulation","score":0.4410000145435333}],"concepts":[{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.7483999729156494},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7127000093460083},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6814000010490417},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6579999923706055},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.6136000156402588},{"id":"https://openalex.org/C158154518","wikidata":"https://www.wikidata.org/wiki/Q7310970","display_name":"Relevance (law)","level":2,"score":0.5509999990463257},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.4878000020980835},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.4496000111103058},{"id":"https://openalex.org/C52407799","wikidata":"https://www.wikidata.org/wiki/Q594912","display_name":"Social sustainability","level":3,"score":0.41679999232292175},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.40619999170303345},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.40070000290870667},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.39169999957084656},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.36980000138282776},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.35659998655319214},{"id":"https://openalex.org/C175700187","wikidata":"https://www.wikidata.org/wiki/Q187939","display_name":"Manufacturing","level":2,"score":0.34130001068115234},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3366999924182892},{"id":"https://openalex.org/C2776667712","wikidata":"https://www.wikidata.org/wiki/Q5172498","display_name":"Corporate sustainability","level":3,"score":0.2685000002384186},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.2662000060081482},{"id":"https://openalex.org/C2777483011","wikidata":"https://www.wikidata.org/wiki/Q3042652","display_name":"Grievance","level":2,"score":0.2655999958515167},{"id":"https://openalex.org/C162446236","wikidata":"https://www.wikidata.org/wiki/Q653137","display_name":"Content analysis","level":2,"score":0.25859999656677246},{"id":"https://openalex.org/C100129307","wikidata":"https://www.wikidata.org/wiki/Q1261772","display_name":"Environmental Sustainability Index","level":3,"score":0.25380000472068787},{"id":"https://openalex.org/C2986652750","wikidata":"https://www.wikidata.org/wiki/Q11700776","display_name":"Value creation","level":2,"score":0.2515000104904175}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:journals.unizik.edu.ng:article/2333","doi":null,"is_oa":true,"landing_page_url":"https://journals.unizik.edu.ng/index/article/view/2333","pdf_url":null,"source":{"id":"https://openalex.org/S7407066695","display_name":"Journal of Global Accounting","issn_l":"1597-8273","issn":["1597-8273"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310311029","host_organization_name":"Nnamdi Azikiwe University","host_organization_lineage":["https://openalex.org/P4310311029"],"host_organization_lineage_names":["Nnamdi Azikiwe University"],"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":"1597-8273","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:journals.unizik.edu.ng:article/2333","doi":null,"is_oa":true,"landing_page_url":"https://journals.unizik.edu.ng/index/article/view/2333","pdf_url":null,"source":{"id":"https://openalex.org/S7407066695","display_name":"Journal of Global Accounting","issn_l":"1597-8273","issn":["1597-8273"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310311029","host_organization_name":"Nnamdi Azikiwe University","host_organization_lineage":["https://openalex.org/P4310311029"],"host_organization_lineage_names":["Nnamdi Azikiwe University"],"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":"1597-8273","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.7257999777793884}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W6949324503","https://openalex.org/W7162441354","https://openalex.org/W7118572877","https://openalex.org/W7220279914","https://openalex.org/W4410422229","https://openalex.org/W3111389474","https://openalex.org/W4366519509","https://openalex.org/W7113273294","https://openalex.org/W2969756449","https://openalex.org/W4407102493"],"abstract_inverted_index":{"This":[0,75],"study":[1,14,37,169],"examines":[2],"value":[3,73],"relevance":[4,94],"of":[5,23,31,68,149],"sustainability":[6,66,179,204],"reporting":[7,67,205],"among":[8,171],"manufacturing":[9,70,106],"firms":[10],"in":[11],"Nigeria.":[12],"The":[13,20,36,50,59],"adopted":[15],"a":[16,96,206],"longitudinal":[17],"research":[18],"design.":[19],"sample":[21],"comprised":[22],"thirty":[24],"companies":[25,71,107,162,174],"randomly":[26],"selected":[27],"from":[28,43],"the":[29,32,47,80,104,114,161,168,183,188,195,213],"floor":[30],"Nigerian":[33,196],"Stock":[34,197,214],"Exchange.":[35],"relied":[38],"on":[39,100,103,110,124,166,212],"secondary":[40],"data":[41,56],"retrieved":[42],"annual":[44,81],"reports":[45,82],"for":[46],"period":[48],"2010-2018.":[49],"hypotheses":[51],"were":[52,72,83,108,130,163],"validated":[53],"using":[54],"panel":[55],"regression":[57],"technique.":[58],"results":[60],"revealed":[61],"that":[62,116,173],"economic-sustainability":[63],"and":[64,89,140,145,151,156,158,190,194],"social":[65,125],"quoted":[69],"relevant.":[74],"is":[76],"not":[77,134],"surprising":[78],"as":[79,138,187],"largely":[84],"skewed":[85],"towards":[86],"financial":[87],"disclosures":[88,99,123,129],"items":[90],"having":[91],"material":[92],"economic":[93],"to":[95,178,209],"firm.":[97],"For":[98,122],"environmental":[101,117],"sustainability,":[102,126],"overall,":[105],"silent":[109],"such":[111,137,186],"issues":[112,118],"despite":[113],"attention":[115,177],"are":[119],"receiving":[120],"globally.":[121],"though":[127],"some":[128],"done":[131],"they":[132],"do":[133],"coverimportant":[135],"areas":[136],"labour":[139,143],"management":[141],"relations,":[142],"practices":[144],"grievance":[146],"mechanism,":[147],"freedom":[148],"association":[150],"collective":[152],"bargaining":[153],"(employee":[154],"engagement),":[155],"anti-corruption":[157],"public":[159],"policy,":[160],"silent.":[164],"Based":[165],"these,":[167],"recommends":[170],"others":[172],"devote":[175],"more":[176],"reporting.":[180],"In":[181],"addition,":[182],"regulatory":[184],"bodies":[185],"Securities":[189],"Exchange":[191,198],"Commission":[192],"(SEC)":[193],"(NSE)":[199],"should":[200],"look":[201],"into":[202],"making":[203],"necessary":[207],"requirement":[208],"be":[210],"listed":[211],"Exchang":[215]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2026-10-04T00:00:00"}
