尼日利亚上市公司属性与环境信息披露

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摘要

研究考察了资产收益率、董事会规模、行业类型和股权结构对环境定性信息披露可能性(概率)的联合预测。采用非概率抽样技术(判断),从截至2017年12月31日这两个行业的35家尼日利亚上市公司中选择10家工业和12家消费品公司;通过atabachnick和Fidell(2007)的公式,共获得132个平衡面板汇总数据。研究时间为6年,即2012-2017年。采用二项logistic回归(即线性概率模型- lpm)分析了预测因子对环境定性信息代理披露可能性的影响。诊断检验如Homer和Lemeshow检验被用来解决一些基本的潜在回归分析假设。结果表明,总资产收益率、董事会规模、行业类型和股权结构共同解释了环境信息披露的可能性。因此,建议尼日利亚财务报告委员会(FRCN)改进对尼日利亚公司的披露要求,因为这将有助于公司披露更多的环境定性信息,以增强利益相关者的信心,减少东道国社区的不满。
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Nigeria Listed Companies’ Attributes and Environmental Information Disclosures
The study examined the joint prediction of return on asset, board size, and industry type and ownership structure on the likelihood (probability) of disclosing environmental qualitative information. The non-probability sampling technique (judgemental) was used to select 10 industrial and 12 consumer goods companies out of 35 Nigeria listed companies in the two sectors as of 31st December 2017; a total of 132 balanced panels pooled data was obtained viaTabachnick and Fidell, (2007) formula. The study covered a period of six years, that is, 2012-2017. The binomial logistic regression (i.e. linear probability model-LPM) was used to analyze the predictors’ effect on the likelihood of disclosing environmental qualitative information proxy. Diagnostic tests such as Homer and Lemeshow test were used to address some basic underlying regression analysis assumptions. The results showed that ROA, board size, industry type, and ownership structure jointly explained the likelihood of environmental information disclosure significantly. It is therefore recommended that the Financial Reporting Council of Nigeria (FRCN) should improve on disclosure requirements for companies in Nigeria as it would help companies to disclose more environmental qualitative information to boost stakeholders’ confidence and reduce the host community’s grievances.
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