Moderating Effect of Firm Size on Corporate Social Responsibility Disclosure and Financial Reporting Quality: A Study of Listed Manufacturing Firms in Nigeria

Disclosure of corporate social responsibility activities has received serious interests as a way of organizations to prove their adherence to ethical business conducts. Considering this, it was the subject of this study to examine the moderating effect of the firm size on the relationship between the corporate social responsibility disclosure and the financial reporting quality of the listed manufacturing firms in Nigeria. The ex-post facto research design was taken, and manufacturing firms listed on the Nigerian Exchange Group were used to conduct the study and selected 12 out of 13 firms were continuously listed during 10 years (2014-2023). Descriptive statistics and multiple linear regression analysis of E-views 10.0 statistical package were used to analyze the data obtained. It was found that firm size does not affect the relationship between environment responsibility disclosure (Coeff. = -0.000124{0.2983}) and financial reporting quality of listed manufacturing firms in Nigeria whereas firm size has significant effect on the relationship between social responsibility disclosure and economic responsibility disclosure and financial reporting quality. The recommendations made included that firms should leverage their economic responsibility disclosure to improve their financial reporting quality for enhanced investors’ confidence at all times.