Mediators of Non-Financial Disclosures and Firm Value of Consumer Goods Companies

• Main Authors: Igbinovia, Ikponmwosa, Ekwueme, Chizoba Marcella
• Format: text
• Published: Animo Repository 2024
• Subjects: Cost of Capital; SEM; Non-financial disclosure; Sustainability; Profitability; Signaling theory; Mediation; Value relevance; Earnings quality; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/ber/vol34/iss1/15
• Institution: De La Salle University

The study examines the mediators of non-financial disclosures and firm value among non-financial firms quoted in the consumer goods sector of the Nigeria Stock Exchange (NSE) for the period 2011 to 2018. A quantitative approach using structural equation modeling (SEM) path analysis was applied to in...