Firms’ Financial Value And Web-based Environmental Disclosures: An Empirical Evidence Of Nigerian Firms

This research investigates whether firms’ financial value (FFV) enhances web-based environmental disclosure (WED). This study is very fundamental because it presents some of the first empirically tested evidence of the effects of FFV on WED employing all the firms on the Nigeria Stock Exchange (NSE). The findings of the study indicate an insignificant negative relationship between WED and EPS on one hand and insignificant positive relationship between WED and ROTA on the other. The content analyses performed show that listed firms do not adequately disclose their environmental incidents. It wa…