Company Age and Voluntary Corporate Social Disclosure in Nigeria: A Study of Selected Listed Manufacturing Firms on the Nigerian Stock Exchange
Company Age and Voluntary Corporate Social Disclosure in Nigeria: A Study of Selected Listed Manufacturing Firms on the Nigerian Stock Exchange

Summary/Abstract: The study investigates the effect of company age on voluntary corporate social disclosure among selected listed manufacturing firms on the Nigerian Stock Exchange. The specific objectives of the study is to ascertain the effect of company age on voluntary economic disclosure, voluntary social disclosure, voluntary environmental disclosure and the interaction of voluntary economic disclosure, voluntary social disclosure with voluntary environmental disclosure. The study employs ex-post facto design and secondary data. The study reveal that company age does not affect voluntary corporate social disclosure significantly, therefore, is important for regulatory authorities to mandate all listed firms on the Nigerian Stock Exchange to embrace corporate social disclosure in their annual reports and financial statements. This recommendation is vital because corporate social disclosure is voluntary among listed firms on the Nigerian Stock Exchange despite its importance to firm and its stakeholders.

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