DETERMINANTS OF CORPORATE SOCIAL AND ENVIRONMENTAL DISCLOSURE OF NIGERIA OIL AND GAS COMPANIES
 /  DETERMINANTS OF CORPORATE SOCIAL AND ENVIRONMENTAL DISCLOSURE OF NIGERIA OIL AND GAS COMPANIES

DETERMINANTS OF CORPORATE SOCIAL AND ENVIRONMENTAL DISCLOSURE OF NIGERIA OIL AND GAS COMPANIES


Evbota Cephas.I. B.Sc; M.Sc, Ukori C.A., Dr. Paschal Ohalehi
ABSTRACT
The paper examined the various determinants of corporate social and environmental disclosures in the oil and gas sector. The broad objective of the study was to examine the social and environmental disclosure of oil and gas companies in Nigeria and also to investigate the impact of firm size, profitability, financial leverage, firm age and audit firm size on social and environmental disclosure of oil and gas companies in Nigeria.
A cross sectional survey research design was utilized by the study. With respect to sample selection, a total of 10 oil and gas companies were selected out of the 17 oil and gas companies quoted on the floor of the Nigerian stock exchange for the period of 4 years ranging from 2011 to 2014.
From the result of the descriptive statistics it was observed that corporate social and environmental disclosure stood at a mean value of 0.522 therefore indicating that the degree of social and environmental disclosure of the sampled companies stood at 52%.

Journal Article
PDF, 137.2 KB
Creative Commons LicenseCreative Commons license
Accounting, Banking and Finance
N/A
Social and environmental disclosure, Legitimacy theory
Christian Bassey
17th April, 2018
17th April, 2018
http://oer.mciu.edu.ng/wp-content/uploads/2015/04/EVBOTA-CEPHAS-DETERMINANTS-OF-CORPORATE-SOCIAL-AND-ENVIRONMENTAL-DISCLOSURE-OF-NIGERIA-OIL-AND-GAS-COMPANIES.docx


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