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 anal...

Challenges related to intellectual capital and non-financial reporting have occupied the accounting profession for a long time. Intangible resources, which are of great importance in knowledge economy, can only meet criteria validation traditional financial reports limited extent. As result, entities often choose voluntary disclosure approach communicate about these topics with stakeholders. No...

introduction: the main purpose of accounting and financial reporting systems in the public sector is to provide sophisticated information to help managers play an effective role regarding accountability, and help them make sensible political, economical and social decisions. hence, this research investigates managers’ attitudes toward the quality of financial reports. methods: the current paper...