SUSTAINABILITY REPORTING AND QUALITY OF CORPORATE DISCLOSURE: EVIDENCE FROM THE NIGERIAN BANKING SECTOR
Abstract This paper examines sustainability reporting and quality of corporate disclosure in the Nigeria banking sector. This paper addresses the research question by using the big four audit firms (KPMG, PWC, Ernst & Young, Akintola Williams Deloitte) as the respondents for the study to test the research hypothesis. A total sample size of 270 was used for the study. This study uses regression analysis to investigate the impact of sustainability ...
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