Abstract: The need for managers to prepare financial statements through sustainability report that possesses to a large degree the elements of quality cannot be over emphasized which have become a global concern and necessity. The quality of accounting information of any entity will affect the quality of its reports. The quality of reports to a large extent will determine investors decisions and financial managerial decisions but in most cases the decisions are lacking in quality as a result of the quality of the information contained in the reports and consequently if researches can improve decision making through improved information, business organizations will benefit. This paper examined the effect of sustainability reporting and faithful representation accounting information of deposit money banks listed in Nigeria. The paper employed the ex post facto research design. The population was 21 deposit money banks in Nigeria. The sample size used was 13 listed deposit money banks on the NSE for the 15 year period under study (2004 – 2018). Data was obtained from published annual reports of the sampled banks validated by certification of eternal auditors and CAMA. Descriptive and inferential (multiple regression) statistics were....
Keywords: Deposit money banks, Faithful representation, Financial reports, Quality of accounting information, Sustainability reporting
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