期刊名称：Asian Journal of Economics, Business and Accounting
印刷版ISSN：2456-639X
出版年度：2017
卷号：5
期号：3
页码：1-17
DOI：10.9734/AJEBA/2017/38423
语种：English
出版社：Sciencedomain International
摘要：The study examines the determinants Of Triple Bottom Line Accounting Practice Of Listed Manufacturing Firms On The Nigerian Stock Exchange. The specific objectives of this study are to determine the relationship between Firm size, Firm liquidity, Firm leverage and triple bottom line disclosure practice of manufacturing firms listed on Nigerian Stock Exchange. Three research hypotheses were formulated for the study. This study adopted the ex-post facto research design. The sample of the study comprises of eighteen (18) manufacturing companies in Nigeria. The study relied on secondary data from annual financial statements of the companies. The formulated hypotheses were analyzed and tested using multiple regression analysis. The analysis was performed with the aid of E-view 8.0. The study revealed that Firms' size, liquidity and leverage have a significant positive relationship with the Triple bottom line Accounting practice of Manufacturing Firms listed on the Nigerian Stock Exchange. Consequent upon this study, it was recommended among others that triple bottom line disclosure orientation should be cultivated by all firms, irrespective of their size, liquidity and leverage status to make the practice part and parcel of their corporate strategy necessary for long-term business survival.
关键词：Triple bottom line;triple bottom line disclosure and firms' triple bottom line disclosure practice
