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Moderating Effect of Firm Size on Corporate Social Responsibility Disclosure and Financial Reporting Quality: A Study of Listed Manufacturing Firms in Nigeria

Edidiong Justine John, Macauley Chrysantus Martin, Ndifreke Akpan Udom, Oto-obong Udom Udo

Abstract

Disclosure of corporate social responsibility activities has received serious interests as a way of organizations to prove their adherence to ethical business conducts. Considering this, it was the subject of this study to examine the moderating effect of the firm size on the relationship between the corporate social responsibility disclosure and the financial reporting quality of the listed manufacturing firms in Nigeria. The ex-post facto research design was taken, and manufacturing firms listed on the Nigerian Exchange Group were used to conduct the study.

Keywords

Firm sizeCorporate social responsibility disclosureEnvironmentalSocialEconomic responsibilitiesFinancial reporting qualityDiscretionary accruals

References

John, E., Aluya, S. & Ogbuigwe, M. (2024). Financing decisions and financial stability: Moderting effect of firm size of listed industrial goods firms in Nigeria. International Journal of Research & Innovation in Social Science, 8(8), 3384-3401. Ogbuigwe, M., John, E. & Aluya, S. (2024). Cashflow management and investment performance: A panel data analysis of Quoted Industrial Goods Firms in Nigeria. International Journal of Humanities Social Science and Management, 4(5), 613-627. Ogbuigwe, M., Aluya, S. & John, E. (2025). Effect of Cash Conversion Cycle on Financial Performance of Listed Consumer Goods Firms in Nigeria. International Journal of Humanities Social Science and Management, 5(1), 170-185. Olorunnisola, A. & Usman, O. (2023). The effect of corporate social responsibility disclosure index on firm performance of selected sectoral industries in Nigeria. European Journal of Accounting, Auditing and Finance Research, 11(2), 36-61. Oyewole, P. & Gberevbie, D. E. (2017). Corporate greening and environmental disclosure practices in Nigeria. Sustainable Development, 25(1), 49-59. Oyewumi, O. R., Afolabi, H. S., & Adewumi, O. O. (2018). Corporate social responsibility practices and financial performance of listed firms in Nigeria. Journal of Business and Economics, 9(2), 115-128.

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