OWNERSHIP STRUCTURE AND CORPORATE DISCLOSURE OF ENVIRONMENTAL INFORMATION IN NIGERIAN LISTED CONSTRUCTIONS COMPANIES

Simple item page
dc.contributor.authorKabiru Shuaibu
dc.contributor.authorDaniya Adeiza Abdulazeez
dc.contributor.authorTajudeen Lawal
dc.contributor.authorMohammed Yabagi Ibrahim
dc.date.accessioned2025-03-12T12:49:34Z
dc.date.available2025-03-12T12:49:34Z
dc.date.issued2024-09-30
dc.descriptionThe paper examined the influence of ownership structure on environmental disclosure of firms in Nigeria.
dc.description.abstractThis study examines the impact of ownership structure on environmental information disclosure (EID) of listed construction companies in Nigeria from 2013- 2021. A sample of six (6) companies listed as construction companies using census sampling technique was drawn from the population of nine (9) companies. Audited annual reports and accounts were used for data extraction. The analysis was done using descriptive statistics and multiple regressions. Correlational research design was adopted in the study to find out the impact of ownership structure on EID. Variables used include foreign ownership; managerial ownership and block-holder ownership and EID measured using ordinal coding scheme based on GRI guidelines (G4). Robustness tests such as multicollinearity test, heteroscedasticity test, normality test and Hausman specification test were conducted to validate the results. The study revealed that there is a negative and significant relationship between foreign ownership and EID, while a negative and significant relationship between managerial ownership with EID and lastly there is a positive and significant relationship between block- holder ownership and EID. The study, therefore, recommends among others that the management of listed construction companies should direct their attention more on how to increase the level of block-holder ownership because they can influence the managers to disclose more environmental information and consequently by reducing information asymmetry, which not only clarifies the conflicts of interests between shareholders and management but also makes management more accountable and increases profit in the long run.
dc.description.sponsorshipself sponsorship
dc.identifier.citationShuaibu, K., Daniya, A.A., Lawal, T. and Yabagi, M. I. (2024): Ownership structure and corporate disclosure of environmental information in Nigerian listed constructions companies. Journal of Resources and Economic Development, 7 (1) 1-17.
dc.identifier.urihttps://kwasuspace.kwasu.edu.ng/handle/123456789/4632
dc.language.isoen
dc.publisherFaculty of Management Sciences and Department of Economics University of Maiduguri.
dc.titleOWNERSHIP STRUCTURE AND CORPORATE DISCLOSURE OF ENVIRONMENTAL INFORMATION IN NIGERIAN LISTED CONSTRUCTIONS COMPANIES
dc.typeArticle
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
OWNERSHIP STRUCTURE AND DISCLOSURE OF ENVIRONMENTAL INFORMATION.pdf
Size:
344.44 KB
Format:
Adobe Portable Document Format
Description:
Download
License bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
license.txt
Size:
1.71 KB
Format:
Item-specific license agreed to upon submission
Description:
Download
Collections
Scholarly Publication