IDEAS home Printed from https://ideas.repec.org/a/cwf/ssarti/ss202683.html

Ethical corporate social responsibility disclosure and earnings quality of listed non-financial firms in Nigeria: the moderating role of corporate governance from 2016-2025

Author

Listed:
  • Egware, Nelson Oke
  • Okwoma, Augustine Akpojevwa
  • Otuedon, Ajueyitse Martins
  • Uwhejevwe-Togbolo, Samuel Ejiro
  • Ubogu, Festus Elugom

Abstract

The study examined ethical corporate social responsibility disclosure and earnings quality of listed non-financial firms in Nigeria using the moderating role of corporate governance from 2016-2025. The study acknowledged that corporate reporting scenery has undergone many changes in the last few decades. The theoretical framework that the study anchored on was the stakeholder theory. The research design used in the study was the ex-post facto research design. The population of the study comprise of all the non-financial companies quoted on Nigerian Exchange Group (NGX) for the period of study 2016-2025. The study made use of purposive sampling method. The study used the secondary data from different corporate and regulatory sources. The results indicate that there is a positive relationship between ethical CSR disclosure and earnings quality of listed non-financial companies in Nigeria. Companies that articulate their social, environmental, and ethical responsibilities also have a greater likelihood of having transparent reporting and less earnings manipulation. The study concluded that ethical CSR disclosure and good corporate governance are significant aspects of enhancing the credibility of financial reporting and stakeholder’s confidence of listed non-financial companies in Nigeria. It was recommended that companies should ensure that CSR disclosure is improved by providing detailed information on employee practices, environment and community practices and ethical practices to make it more transparent and trustworthy.

Suggested Citation

  • Egware, Nelson Oke & Okwoma, Augustine Akpojevwa & Otuedon, Ajueyitse Martins & Uwhejevwe-Togbolo, Samuel Ejiro & Ubogu, Festus Elugom, 2026. "Ethical corporate social responsibility disclosure and earnings quality of listed non-financial firms in Nigeria: the moderating role of corporate governance from 2016-2025," SAP Southern Studies, South American Publishing.
    • Handle: RePEc:cwf:ssarti:ss202683
    DOI: 10.62486/ss202683
    as

    Download full text from publisher

    File URL: https://southam.pub/journals/files/ss/ss202683en.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.62486/ss202683?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Carroll, Archie B., 1991. "The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders," Business Horizons, Elsevier, vol. 34(4), pages 39-48.
    2. Jerry Hausman, 2015. "Specification tests in econometrics," Applied Econometrics, Russian Academy of National Economy and Public Administration (RANEPA), vol. 38(2), pages 112-134.
    3. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
    4. Samuel Ejiro Uwhejevwe-Togbolo & Ajueyitse Martins Otuedon & Austin Onome Amughoro & Festus Elugom Ubogu, 2025. "Corporate governance and accounting ethics," South American Publishing Books, South American Publishing, number 9789915985138.
    5. Samuel Ejiro Uwhejevwe-Togbolo & Ajueyitse Martins Otuedon & Austin Onome Amughoro & Festus Elugom Ubogu, 2025. "Corporate governance and accounting ethics," AG Editor Books, AG Editor, number 9789915985138.
    6. DeFond, Mark L., 2010. "Earnings quality research: Advances, challenges and future research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 402-409, December.
    7. Clarkson, Peter M. & Li, Yue & Richardson, Gordon D. & Vasvari, Florin P., 2008. "Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 303-327.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Grougiou, Vassiliki & Leventis, Stergios & Dedoulis, Emmanouil & Owusu-Ansah, Stephen, 2014. "Corporate social responsibility and earnings management in U.S. banks," Accounting forum, Elsevier, vol. 38(3), pages 155-169.
    2. Khalid Latif & Arshad Ali Bhatti & Abdul Raheman, 2017. "Earnings Quality: A Missing Link between Corporate Governance and Firm Value," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(2), pages 255-280, June.
    3. Abdullah Alsaadi & M. Shahid Ebrahim & Aziz Jaafar, 2017. "Corporate Social Responsibility, Shariah-Compliance, and Earnings Quality," Journal of Financial Services Research, Springer;Western Finance Association, vol. 51(2), pages 169-194, April.
    4. Jongmoo Jay Choi & Hoje Jo & Jimi Kim & Moo Sung Kim, 2018. "Business Groups and Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 153(4), pages 931-954, December.
    5. Mohammad Ebrahim Nawaiseh, 2026. "The joint influence of audit partner tenure, gender, pre- client experience on audit quality of listed firms in Jordan," SN Business & Economics, Springer, vol. 6(3), pages 1-28, March.
    6. Ronelle Burger & Canh Thien Dang & Trudy Owens, 2017. "Better performing NGOs do report more accurately: Evidence from investigating Ugandan NGO financial accounts," Discussion Papers 2017-10, University of Nottingham, CREDIT.
    7. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
    8. Sharma, Amalesh & Moses, Aditya Christopher & Borah, Sourav Bikash & Adhikary, Anirban, 2020. "Investigating the impact of workforce racial diversity on the organizational corporate social responsibility performance: An institutional logics perspective," Journal of Business Research, Elsevier, vol. 107(C), pages 138-152.
    9. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
    10. Peterson K. Ozili & Erick Outa, 2017. "Bank loan loss provisions research: A review," Borsa Istanbul Review, Research and Business Development Department, Borsa Istanbul, vol. 17(3), pages 144-163, September.
    11. Jing Jia & Zhongtian Li, 2022. "Corporate Environmental Performance and Financial Distress: Evidence from Australia," Australian Accounting Review, CPA Australia, vol. 32(2), pages 188-200, June.
    12. Giuseppe Maria Bifulco & Carlo Caserio & Francesca di Donato & Sara Trucco, 2025. "Does Sustainable Performance Matter for Nonfinancial Disclosure Readability? A Fog Index Analysis on Italian‐Listed Companies," Business Strategy and the Environment, Wiley Blackwell, vol. 34(5), pages 5601-5623, July.
    13. Kai Quan Zhang & Hsing Hung Chen, 2017. "Environmental Performance and Financing Decisions Impact on Sustainable Financial Development of Chinese Environmental Protection Enterprises," Sustainability, MDPI, vol. 9(12), pages 1-14, December.
    14. Birindelli, Giuliana & Chiappini, Helen & Jalal, Raja Nabeel-Ud-Din, 2024. "Greenwashing, bank financial performance and the moderating role of gender diversity," Research in International Business and Finance, Elsevier, vol. 69(C).
    15. Mouselli, Sulaiman & Jaafar, Aziz & Hussainey, Khaled, 2012. "Accruals quality vis-à-vis disclosure quality: Substitutes or complements?," The British Accounting Review, Elsevier, vol. 44(1), pages 36-46.
    16. Mumtaheena Anwar & Sohanur Rahman & Md. Nurul Kabir, 2021. "Does national carbon pricing policy affect voluntary environmental disclosures? A global evidence," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 23(2), pages 211-244, April.
    17. Cláudia Pereira & Albertina Monteiro & Diana Silva & Armindo Lima, 2023. "Do the Levels of Environmental Sustainability Disclosure and Indebtness Affect the Quality of Earnings?," Sustainability, MDPI, vol. 15(4), pages 1-13, February.
    18. Tariq H. Ismail & Yousra R. Obiedallah, 2023. "Does climate risk disclosure shape conservatism? The role of earnings quality in the Egyptian context," Future Business Journal, Springer, vol. 9(1), pages 1-15, December.
    19. Dong Ding & Bin Liu & Millicent Chang, 2023. "Carbon Emissions and TCFD Aligned Climate-Related Information Disclosures," Journal of Business Ethics, Springer, vol. 182(4), pages 967-1001, February.
    20. Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I., 2013. "The effects of the European debt crisis on earnings quality," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 351-362.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cwf:ssarti:ss202683. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: South American Publishing Journals Manager (email available below). General contact details of provider: https://southam.pub/journals/ss.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.