Cover Image

Moderating role of corruption control on firm level determinants of corporate sustainability disclosure compliance in Nigeria

This paper explores the moderating effect of corruption control in strengthening the influence of firm attributes on corporate sustainability disclosure compliance in Nigeria. The study focuses on the existing discussion on mandatory disclosure compliance with a corporate governance code. The extent...

Full description

Saved in:
Bibliographic Details
Main Authors: Bello, Mohammed Sabo, Mohd Said, Ridzwana, Johari, Jalila, Kamarudin, Fakarudin
Format: Article
Published: Editorial Universidad de Almería 2021
Online Access:http://psasir.upm.edu.my/id/eprint/94233/
https://ojs.ual.es/ojs/index.php/eea/article/view/4428
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.upm.eprints.94233
record_format eprints
spelling my.upm.eprints.942332023-05-09T01:46:37Z http://psasir.upm.edu.my/id/eprint/94233/ Moderating role of corruption control on firm level determinants of corporate sustainability disclosure compliance in Nigeria Bello, Mohammed Sabo Mohd Said, Ridzwana Johari, Jalila Kamarudin, Fakarudin This paper explores the moderating effect of corruption control in strengthening the influence of firm attributes on corporate sustainability disclosure compliance in Nigeria. The study focuses on the existing discussion on mandatory disclosure compliance with a corporate governance code. The extent of disclosure compliance is measured using a total unweighted disclosure index, developed from a panel data set of 118 companies listed on the Nigerian capital market. The companies were selected using a proportionate stratified sampling technique. The dataset for the period of 2011 to 2017 were first analyzed by static panel regression analysis. The regression models were subjected to further robustness checks under dynamic GMM panel regression analysis, to test for possible endogeneity. The findings revealed the significant moderating effect of corruption control, evidenced from the interaction of corruption control with selected firm attributes, namely; industry type, leverage and taxation. The research contributes to the existing literature, as it establishes the importance of control of corruption as an additional factor of corporate sustainability disclosure compliance within the context of Nigeria. Editorial Universidad de Almería 2021-05-04 Article PeerReviewed Bello, Mohammed Sabo and Mohd Said, Ridzwana and Johari, Jalila and Kamarudin, Fakarudin (2021) Moderating role of corruption control on firm level determinants of corporate sustainability disclosure compliance in Nigeria. Asia Proceedings of Social Sciences, 39 (4). pp. 1-14. ISSN 1133-3197; ESSN: 1697-5731 https://ojs.ual.es/ojs/index.php/eea/article/view/4428 10.25115/eea.v39i4.4428
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
description This paper explores the moderating effect of corruption control in strengthening the influence of firm attributes on corporate sustainability disclosure compliance in Nigeria. The study focuses on the existing discussion on mandatory disclosure compliance with a corporate governance code. The extent of disclosure compliance is measured using a total unweighted disclosure index, developed from a panel data set of 118 companies listed on the Nigerian capital market. The companies were selected using a proportionate stratified sampling technique. The dataset for the period of 2011 to 2017 were first analyzed by static panel regression analysis. The regression models were subjected to further robustness checks under dynamic GMM panel regression analysis, to test for possible endogeneity. The findings revealed the significant moderating effect of corruption control, evidenced from the interaction of corruption control with selected firm attributes, namely; industry type, leverage and taxation. The research contributes to the existing literature, as it establishes the importance of control of corruption as an additional factor of corporate sustainability disclosure compliance within the context of Nigeria.
format Article
author Bello, Mohammed Sabo
Mohd Said, Ridzwana
Johari, Jalila
Kamarudin, Fakarudin
spellingShingle Bello, Mohammed Sabo
Mohd Said, Ridzwana
Johari, Jalila
Kamarudin, Fakarudin
Moderating role of corruption control on firm level determinants of corporate sustainability disclosure compliance in Nigeria
author_facet Bello, Mohammed Sabo
Mohd Said, Ridzwana
Johari, Jalila
Kamarudin, Fakarudin
author_sort Bello, Mohammed Sabo
title Moderating role of corruption control on firm level determinants of corporate sustainability disclosure compliance in Nigeria
title_short Moderating role of corruption control on firm level determinants of corporate sustainability disclosure compliance in Nigeria
title_full Moderating role of corruption control on firm level determinants of corporate sustainability disclosure compliance in Nigeria
title_fullStr Moderating role of corruption control on firm level determinants of corporate sustainability disclosure compliance in Nigeria
title_full_unstemmed Moderating role of corruption control on firm level determinants of corporate sustainability disclosure compliance in Nigeria
title_sort moderating role of corruption control on firm level determinants of corporate sustainability disclosure compliance in nigeria
publisher Editorial Universidad de Almería
publishDate 2021
url http://psasir.upm.edu.my/id/eprint/94233/
https://ojs.ual.es/ojs/index.php/eea/article/view/4428
_version_ 1768009390838775808
score 13.211869

Similar Items