Matches in SemOpenAlex for { <https://semopenalex.org/work/W4306315491> ?p ?o ?g. }
- W4306315491 endingPage "em0204" @default.
- W4306315491 startingPage "em0204" @default.
- W4306315491 abstract "This study examined the effect of social and environmental disclosure respectively on gross profit margin (GPM) and return on capital employed (ROCE) of manufacturing firms in Nigeria. This was prompted by the dearth of literature on sustainability reporting (SR) and the inexistence of Nigerian based SR standards and guidelines. The study adopted <i>ex-post facto</i> research design while data were gathered from annual reports and sustainability reports of the 23 sampled companies from the period 2012 to 2021, which represents the International Financial Reporting Standards reporting period in Nigeria as at the time of the study. Finding from the regression analysis showed there is significant positive effect of social disclosure on GPM. However, no significant effect of environmental disclosure was observed on ROCE, which could have been due to other factors outside our scope of study. It is therefore recommended among others that business organizations incorporate SR as part of their reporting policy to reap the associated benefit on GPM with high hopes that other things being equal, constant increase in GPM will influence the ROCE to increase significantly at a point. As policy recommendation, government should put in place annual awards and recognition programs for firms with near or 100% disclosure to encourage a more sustainability-driven economy towards the achievement of the sustainable development goals agenda." @default.
- W4306315491 created "2022-10-16" @default.
- W4306315491 creator A5005731651 @default.
- W4306315491 creator A5007040344 @default.
- W4306315491 creator A5007782222 @default.
- W4306315491 date "2023-01-01" @default.
- W4306315491 modified "2023-09-30" @default.
- W4306315491 title "Empirical examination of sustainability reporting, return on capital employed and gross profit margin" @default.
- W4306315491 cites W1562180358 @default.
- W4306315491 cites W1980938655 @default.
- W4306315491 cites W2039179026 @default.
- W4306315491 cites W2046410102 @default.
- W4306315491 cites W2288698001 @default.
- W4306315491 cites W2339909976 @default.
- W4306315491 cites W2588406919 @default.
- W4306315491 cites W2599677286 @default.
- W4306315491 cites W2785721495 @default.
- W4306315491 cites W2792848362 @default.
- W4306315491 cites W2893378419 @default.
- W4306315491 cites W3210571565 @default.
- W4306315491 cites W4211205150 @default.
- W4306315491 cites W4293234206 @default.
- W4306315491 doi "https://doi.org/10.29333/ejosdr/12539" @default.
- W4306315491 hasPublicationYear "2023" @default.
- W4306315491 type Work @default.
- W4306315491 citedByCount "1" @default.
- W4306315491 countsByYear W43063154912023 @default.
- W4306315491 crossrefType "journal-article" @default.
- W4306315491 hasAuthorship W4306315491A5005731651 @default.
- W4306315491 hasAuthorship W4306315491A5007040344 @default.
- W4306315491 hasAuthorship W4306315491A5007782222 @default.
- W4306315491 hasBestOaLocation W43063154911 @default.
- W4306315491 hasConcept C10138342 @default.
- W4306315491 hasConcept C111472728 @default.
- W4306315491 hasConcept C121955636 @default.
- W4306315491 hasConcept C129361004 @default.
- W4306315491 hasConcept C138885662 @default.
- W4306315491 hasConcept C144133560 @default.
- W4306315491 hasConcept C15430695 @default.
- W4306315491 hasConcept C162324750 @default.
- W4306315491 hasConcept C166052673 @default.
- W4306315491 hasConcept C171884676 @default.
- W4306315491 hasConcept C175444787 @default.
- W4306315491 hasConcept C181622380 @default.
- W4306315491 hasConcept C185669311 @default.
- W4306315491 hasConcept C18903297 @default.
- W4306315491 hasConcept C189560676 @default.
- W4306315491 hasConcept C2778137410 @default.
- W4306315491 hasConcept C2778253041 @default.
- W4306315491 hasConcept C2780473208 @default.
- W4306315491 hasConcept C41895202 @default.
- W4306315491 hasConcept C44750222 @default.
- W4306315491 hasConcept C58202505 @default.
- W4306315491 hasConcept C66204764 @default.
- W4306315491 hasConcept C74370782 @default.
- W4306315491 hasConcept C86803240 @default.
- W4306315491 hasConcept C93782291 @default.
- W4306315491 hasConceptScore W4306315491C10138342 @default.
- W4306315491 hasConceptScore W4306315491C111472728 @default.
- W4306315491 hasConceptScore W4306315491C121955636 @default.
- W4306315491 hasConceptScore W4306315491C129361004 @default.
- W4306315491 hasConceptScore W4306315491C138885662 @default.
- W4306315491 hasConceptScore W4306315491C144133560 @default.
- W4306315491 hasConceptScore W4306315491C15430695 @default.
- W4306315491 hasConceptScore W4306315491C162324750 @default.
- W4306315491 hasConceptScore W4306315491C166052673 @default.
- W4306315491 hasConceptScore W4306315491C171884676 @default.
- W4306315491 hasConceptScore W4306315491C175444787 @default.
- W4306315491 hasConceptScore W4306315491C181622380 @default.
- W4306315491 hasConceptScore W4306315491C185669311 @default.
- W4306315491 hasConceptScore W4306315491C18903297 @default.
- W4306315491 hasConceptScore W4306315491C189560676 @default.
- W4306315491 hasConceptScore W4306315491C2778137410 @default.
- W4306315491 hasConceptScore W4306315491C2778253041 @default.
- W4306315491 hasConceptScore W4306315491C2780473208 @default.
- W4306315491 hasConceptScore W4306315491C41895202 @default.
- W4306315491 hasConceptScore W4306315491C44750222 @default.
- W4306315491 hasConceptScore W4306315491C58202505 @default.
- W4306315491 hasConceptScore W4306315491C66204764 @default.
- W4306315491 hasConceptScore W4306315491C74370782 @default.
- W4306315491 hasConceptScore W4306315491C86803240 @default.
- W4306315491 hasConceptScore W4306315491C93782291 @default.
- W4306315491 hasIssue "1" @default.
- W4306315491 hasLocation W43063154911 @default.
- W4306315491 hasOpenAccess W4306315491 @default.
- W4306315491 hasPrimaryLocation W43063154911 @default.
- W4306315491 hasRelatedWork W1602360176 @default.
- W4306315491 hasRelatedWork W2307648101 @default.
- W4306315491 hasRelatedWork W2911123777 @default.
- W4306315491 hasRelatedWork W3035072212 @default.
- W4306315491 hasRelatedWork W3135399306 @default.
- W4306315491 hasRelatedWork W3211657782 @default.
- W4306315491 hasRelatedWork W3214372640 @default.
- W4306315491 hasRelatedWork W4306315491 @default.
- W4306315491 hasRelatedWork W4385152759 @default.
- W4306315491 hasRelatedWork W2885751039 @default.
- W4306315491 hasVolume "7" @default.
- W4306315491 isParatext "false" @default.