Determinant Of Environmental Disclosure Of Firms Quoted On The Nigeria Stock Exchange: A Case Study Of The Manufacturing Sector

ABSTRACT This study is motivated by a desire to examine the determinants of disclosure of environmental disclosure of firms quoted on the Nigeria Stock Exchange. A sample of 10 manufacturing companies listed in the Nigerian Stock Exchange was selected as the sample size covering the period of five year (2007 – 2011) financial year. In light of the empirical review and other discussions, a number of questions arose as to whether leverage, profitability, or company size exerts a positive influence on firm’s decision to disclose environmental issues. Using the Ordinary Least Square (OLS) regressi…