The study examines the determinants of Triple Bottom Line Accounting Practice of Listed Manufacturing Firms on the Nigerian Stock Exchange. The specific objectives of this study are to determine the relationship between Firm size, Firm liquidity, Firm leverage and triple bottom line disclosure...

Successive governments in Nigeria have continued to operate multiple accounts for the collection and disbursing of government revenues in flagrant disregard to the provision of the constitution which requires that all government revenues be remitted into a single account. Treasury Single Account...