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Research Article
Vol. 6, Issue 2
EFFECT OF FIRM ATTRIBUTES ON SUSTAINABILITY REPORTING DISCLOSURE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA: A PROPOSED MODEL
Sustainability reporting in Nigeria remains weak, with industrial goods firms showing low compliance despite their significant environmental and social impacts. Prior studies on disclosure drivers have produced inconsistent results, focusing mainly on firm size, leverage, profitability, and age while neglecting firm growth. This study proposes a mo...
