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IFRS Adoption and Its Integration into Accounting Education Curriculum in Nigerian Universities

Nassar, Lanre. and Uwuigbe, O. R. and Uwuigbe , U. IFRS Adoption and Its Integration into Accounting Education Curriculum in Nigerian Universities. IFRS Adoption and Its Integration into Accounting Education Curriculum in Nigerian Universities. ISSN ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online)

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Abstract

This study basically investigates the association between corporate environmental visibility and the level of corporate social responsibility disclosures among listed firms in Nigeria. The attribute or proxy used as a measure for environmental visibility in this study is size and it is measured by the total asset of the selected firms. To achieve the objective of this study, a total of 30 selected listed firms in the Nigerian stock exchange market were used. Also, the study critically developed and utilized a disclosure index to measure the extent of corporate social responsibility disclosure made by companies in their corporate annual reports for the period 2006-2010. The simple regression analysis was used to test the research propositions in this study. The study observed that there is a significant association between the corporate environmental visibility and the level of corporate social responsibility disclosures among listed firms in Nigeria. This finding further revealed that environmentally visible firms disclose more environmental information in their annual reports in order to legitimate their operations and to avoid political costs derived from public scrutiny. Keywords: corporate disclosure, Environmental visibility, corporate social responsibility, Size

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: UNSPECIFIED
Depositing User: dr olubukunola uwuigbe
Date Deposited: 26 Mar 2015 08:45
Last Modified: 26 Mar 2015 08:45
URI: http://eprints.covenantuniversity.edu.ng/id/eprint/4282

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