SUSTAINABILITY ASSURANCE AND INFORMATION ASYMMETRY OF LISTED FIRMS IN NIGERIA.
Abstract
This study examined the effect of sustainability assurance on information asymmetry of listed money deposit banks in Nigeria. Specifically, it investigated the impact of disclosure quality, compliance quality and materiality quality on information asymmetry (measured through transparency). The study covered 36 listed money deposit banks on the Nigerian Stock Exchange over a 10-year period (2014–2023). Data were extracted from the banks’ published sustainability reports and analysed using descriptive statistics, correlation and regression analysis. The findings provide empirical evidence on how improved sustainability assurance practices can reduce information asymmetry, enhance transparency and promote stakeholder confidence in Nigerian listed firms.
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