The relationship between corporate sustainability reporting and profitability and shareholders fund in Nigerian banks
This study examined the annual reports of eight (8) banks in Nigeria for the presence or absence of sustainability reporting. This is important because of the recent Central Bank of Nigeria (CBN) reporting guidelines for financial institutions. This paper is an attempt to build on determinants of corporate sustainability reporting using accounting based measure of organizational performance. A...
Published at The Journal of Accounting and Management
Published in 2015
Nwobu Obiamaka » Obiamaka Nwobu is a Lecturer and researcher with interests in corporate sustainability reporting, corporate sustainability accounting, accounting education and gender, corporate financial reporting and corporate governance. She is a recipient of the Forum for African Women Educationalists (FAWE) research grant for the study titled “Gender gap: Enrolment and Career Choices of Accounting... view full profile
The impact of international financial reporting standards adoption and banking reforms on earnings management: evidence from Nigerian banks