ナイジェリア上場預金取扱銀行におけるサステナビリティ報告と財務報告の品質
Sustainability Reporting and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria (原題)
Wisdom Okere, Saidu Musa, Nonso Okoye, I.A. Yusuf, Tajudeen Lawal
🤖 gxceed AI 要約
日本語
ナイジェリアの上場預金取扱銀行10行を2011〜2024年にわたり分析し、サステナビリティ報告の充実が財務報告の品質（適時性・利益予測可能性）に与える影響を検証した。結果として、サステナビリティ報告の増加は利益予測可能性を低下させ、報告ラグを長期化させる傾向が確認された。サステナビリティ開示の充実が必ずしも報告品質を高めるわけではなく、情報過多や財務報告との統合不足のリスクを示唆している。
English
This study examines how sustainability reporting affects financial reporting quality (timeliness and earnings predictability) in 10 listed Nigerian deposit money banks from 2011 to 2024. Findings show higher sustainability reporting reduces earnings predictability and increases reporting lag, challenging the assumption that more disclosure improves reporting quality. It highlights risks of information overload and weak integration between sustainability and financial reporting frameworks in emerging markets.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準や有報でのサステナビリティ開示が拡大する中、開示の量的拡大が財務報告の質を損なう可能性を示す警鐘として参考になる。統合報告や保証制度の設計を検討する日本企業・規制当局にとって、新興国からの実証的知見は示唆に富む。
In the global GX context
As global disclosure frameworks (ISSB, CSRD) push for greater sustainability reporting, this study offers a cautionary empirical case from an emerging market showing that more disclosure can reduce financial reporting quality. It adds evidence to debates on information overload and the need for integration and assurance between sustainability and financial reporting.
👥 読者別の含意
🔬研究者:サステナビリティ開示と財務報告品質のトレードオフに関する新興国実証研究として、統合報告や保証の研究に有用。
🏢実務担当者:サステナビリティ開示を拡大する際、財務報告との統合や情報過多のリスクを考慮すべきという実務的示唆。
🏛政策担当者:開示制度設計において、サステナビリティ情報の標準化・保証・財務報告との整合性確保の必要性を示唆。
📄 Abstract（原文）
The practice of sustainability reporting and the provision of high-quality financial reporting are essential for listed deposit money banks in Nigeria. These practices are instrumental in boosting firm performance, fostering transparency, mitigating information asymmetry and increasing stakeholder confidence. Nevertheless, the persistent challenge of providing stakeholders with relevant and precise financial information remains significant. This study examined sustainability reporting and the financial reporting quality (timeliness and earnings predictability) of listed deposit money banks in Nigeria from 2011 to 2024. Data were obtained from the published audited financial statements of the selected 10 deposit money banks on the Nigerian Exchange Group. Panel fixed estimation, validated through Hausman tests and panel fully modified ordinary least squares estimators are employed to address unobserved heterogeneity, serial correlation and potential endogeneity. The results show that higher sustainability reporting significantly reduces earnings relevance, indicated by lower earnings predictability. The fully modified ordinary least squares further reveal that sustainability reporting is positively associated with reporting lag, highlighting slower reporting in the long run. In addition, firm size improves timeliness but reduces earnings predictability, whereas board meeting frequency does not significantly influence reporting quality. These findings challenge the general assumptions that improved sustainability disclosure directly enhances reporting quality. Instead, they highlight the risk of information overload and weak integration between sustainability and financial reporting frameworks in emerging financial institutions. This study affirms the need for improved integration, standardisation and assurance for sustainability disclosures to strengthen overall reporting quality.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.36615/25wqrr86first seen 2026-09-23 05:08:07
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