Sustainability Reporting and Earnings Management of Listed Non-Financial Firms in Nigeria

Abstract The effects of sustainability reporting on earnings management was examined in the study extensively. Causal research design employed this study. population comprises all 112 quoted non-financial firms Nigeria, sample size is 22 listed manufacturing purposively selected for purpose covered 7 years’ period ranging from 2015-2021. data used were gotten annual reports and firms. Data analyzed with use descriptive statistics panel regression analysis. Sustainability measured by using social, economic environmental disclosures index, whereas discretionary accrual real earning. outcome analysis revealed that has a significant negative effect accruals evidenced t-statistics = (-2.31, -2.54, -2.95) p-values (0.037, 0.018 0.023) respectively report (-2.53, -2.23, -2.86) (0.012, 0.029 0.005) earnings. concludes low disclosure will probably be more involved practices than who actively disclosed their matters details. recommends should ensure they disclose details true state activities.