Papers by Oluwasikemi Taiwo
European Modern Studies Journal, 2020
This study examined the effect of sustainability reporting on retained earnings growth of quoted ... more This study examined the effect of sustainability reporting on retained earnings growth of quoted companies in Nigeria. A sample size of 28 quoted firms was selected from the population of 167 quoted companies on Nigerian Stock Exchange as at 31 st December, 2018. Ex-post facto research design was adopted with the tool of content analysis. Company age and financial leverage were used as control variables. Correlation statistics and panel regression analysis were adopted for the study. The Prob. (F-stat.) of pooled OLS is 0.7105 which is greater than the 5% level of significant adopted for the study. This implies that sustainability reporting has no significant effect on retained earnings growth of quoted companies in Nigeria. Therefore, the study recommends that sustainability reporting should be integrated into companies` value chain to enhance profitability and boost future earnings which can results in continuous growth in retained earnings, all things been equal.
Purpose This study aims to examine the effect of sustainability reporting on market value growth ... more Purpose This study aims to examine the effect of sustainability reporting on market value growth (MVG) of quoted companies in Nigeria. The corporate reporting system has evolved, and this study examined how it influences the perception of investors. Design/methodology/approach This study adopted an ex post facto research design with 167 listed firms as the population. A total of 28 quoted firms were chosen with the use of purposive sampling. Data from 2009 to 2018 were obtained from secondary sources. Content analysis was used as a tool to analyse the disclosures in sustainability reports. The model was estimated using pooled ordinary least square (multivariate regression). Company age and financial leverage were used as control variables. Findings This study found that the compliance level of the sampled firms with sustainability reporting requirements for the four dimensions are below average, and sustainability reporting does not have a significant effect on MVG with Prob. (F-sta...
The International Journal of Humanities & Social Studies
International Journal of Accounting and Financial Reporting
This study examined the effect of sustainability accounting on competitive advantage of quoted co... more This study examined the effect of sustainability accounting on competitive advantage of quoted companies in Nigeria. The study adopted ex-post facto research design with 167 listed firms as the population. 28 quoted firms were chosen with the use of purposive sampling. Data from 2009 to 2018 were obtained from secondary sources. Content analysis was employed as a tool to analyze the disclosures in sustainability reports. Models were estimated using the Hausman test. The findings of the study shows that sustainability accounting measures have a significant joint effect on change in turnover and market share with Prob. (F-stat) of 0.03533<0.05 and 0.0000<0.05 respectively. Therefore, concludes that sustainability accounting has a significant effect on competitive advantage since practicing and accounting for sustainability will create reputational benefit for the companies.
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Papers by Oluwasikemi Taiwo