Corporate giving as earnings quality signal: some new evidence from Nigeria
نویسندگان
چکیده
PURPOSE – The purpose of this paper is to re-examine the effect CSR disclosures on earnings quality in Nigeria beyond conventional wisdom statistical significance. DESIGN/METHODOLOGY/APPROACH sample consists 300 company-year observations from 2013 2018 listed companies Nigerian Stock Exchange. research hypothesis was tested using multivariate linear regression total and subsamples. Pre-study power analysis carried out ensure that study adequately powered detect an if it exists. FINDINGS main results suggest corporate giving not related quality. Though, additional for income-decreasing subsample statistically significant, size both primary analyses weak, negligible, unlikely be any practical retained their robustness after further analysis. PRACTICAL IMPLICATIONS findings could inspire policymakers regulators shift attention other areas matters. It also serve as input current debate CSR, especially ongoing consideration a Bill Act regulate Nigeria. ORIGINALITY/VALUE This probably first papers provide critical index needed substantive comparison future studies. Hence, serves baseline topic.
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ژورنال
عنوان ژورنال: Qeios
سال: 2023
ISSN: ['2632-3834']
DOI: https://doi.org/10.32388/8bcxla