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Determinants of Corporate Environmental Accounting Disclosure of Oil and Gas Firms in Nigeria

This study examines the cognitive factors that determine corporate environmental accounting disclosures (CEAD). The population consists of all the fourteen (14) listed oil and gas firms in Nigeria. Panel data were obtained from the annual reports and accounts of the firms for the period of 2010 to 2...

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Main Authors: Bala, Hussaini, Ja’afar, Yusuf, Lawal, Ahmad Muhammed
Format: Article
Language:English
Published: UUM Press 2021
Subjects:
HF5601 Accounting
Online Access:https://repo.uum.edu.my/id/eprint/30041/1/GBMR%2013%2001%202021%2016-36.pdf
https://doi.org/10.32890/gbmr2021.13.1.2
https://repo.uum.edu.my/id/eprint/30041/
https://e-journal.uum.edu.my/index.php/gbmr/article/view/15370
https://doi.org/10.32890/gbmr2021.13.1.2
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spelling my.uum.repo.300412023-11-28T11:33:52Z https://repo.uum.edu.my/id/eprint/30041/ Determinants of Corporate Environmental Accounting Disclosure of Oil and Gas Firms in Nigeria Bala, Hussaini Ja’afar, Yusuf Lawal, Ahmad Muhammed HF5601 Accounting This study examines the cognitive factors that determine corporate environmental accounting disclosures (CEAD). The population consists of all the fourteen (14) listed oil and gas firms in Nigeria. Panel data were obtained from the annual reports and accounts of the firms for the period of 2010 to 2019. A correlational research design was used and the data were analyzed using the Generalized Least Square regression (random model). The study found that firm size; leverage and multi-national companies have positive significant influence on the CEAD of listed oil and gas firms in Nigeria. Whilst firm growth has a negative significant relationship with the CEAD of listed oil and gas firms in Nigeria. It is concluded that larger firms and multi-national companies in the Nigerian oil and gas sector have high likelihood of disclosing environmental accounting information. Thus, it is recommended that the management of listed oil and gas firms in Nigeria should expand their size by acquiring more assets, maintain a consistent growth by exploring more opportunities while improving their gearing ratio to ensure a stable balance between the proportion of debt and assets. It therefore, highlighted the need for Securities and Exchange Commission (SEC) to come up with enabling laws geared towards ensuring that listed oil and gas firms in Nigeria embrace CEAD. Furthermore, Global Environmental Disclosure Index (GEI) should be considered as the most acceptable yardstick for measuring environmental accounting by the listed oil and gas firms in Nigeria. UUM Press 2021 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/30041/1/GBMR%2013%2001%202021%2016-36.pdf Bala, Hussaini and Ja’afar, Yusuf and Lawal, Ahmad Muhammed (2021) Determinants of Corporate Environmental Accounting Disclosure of Oil and Gas Firms in Nigeria. Global Business Management Review (GBMR), 13 (1). pp. 16-36. ISSN 2180-2416 https://e-journal.uum.edu.my/index.php/gbmr/article/view/15370 https://doi.org/10.32890/gbmr2021.13.1.2 https://doi.org/10.32890/gbmr2021.13.1.2
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Bala, Hussaini
Ja’afar, Yusuf
Lawal, Ahmad Muhammed
Determinants of Corporate Environmental Accounting Disclosure of Oil and Gas Firms in Nigeria
description This study examines the cognitive factors that determine corporate environmental accounting disclosures (CEAD). The population consists of all the fourteen (14) listed oil and gas firms in Nigeria. Panel data were obtained from the annual reports and accounts of the firms for the period of 2010 to 2019. A correlational research design was used and the data were analyzed using the Generalized Least Square regression (random model). The study found that firm size; leverage and multi-national companies have positive significant influence on the CEAD of listed oil and gas firms in Nigeria. Whilst firm growth has a negative significant relationship with the CEAD of listed oil and gas firms in Nigeria. It is concluded that larger firms and multi-national companies in the Nigerian oil and gas sector have high likelihood of disclosing environmental accounting information. Thus, it is recommended that the management of listed oil and gas firms in Nigeria should expand their size by acquiring more assets, maintain a consistent growth by exploring more opportunities while improving their gearing ratio to ensure a stable balance between the proportion of debt and assets. It therefore, highlighted the need for Securities and Exchange Commission (SEC) to come up with enabling laws geared towards ensuring that listed oil and gas firms in Nigeria embrace CEAD. Furthermore, Global Environmental Disclosure Index (GEI) should be considered as the most acceptable yardstick for measuring environmental accounting by the listed oil and gas firms in Nigeria.
format Article
author Bala, Hussaini
Ja’afar, Yusuf
Lawal, Ahmad Muhammed
author_facet Bala, Hussaini
Ja’afar, Yusuf
Lawal, Ahmad Muhammed
author_sort Bala, Hussaini
title Determinants of Corporate Environmental Accounting Disclosure of Oil and Gas Firms in Nigeria
title_short Determinants of Corporate Environmental Accounting Disclosure of Oil and Gas Firms in Nigeria
title_full Determinants of Corporate Environmental Accounting Disclosure of Oil and Gas Firms in Nigeria
title_fullStr Determinants of Corporate Environmental Accounting Disclosure of Oil and Gas Firms in Nigeria
title_full_unstemmed Determinants of Corporate Environmental Accounting Disclosure of Oil and Gas Firms in Nigeria
title_sort determinants of corporate environmental accounting disclosure of oil and gas firms in nigeria
publisher UUM Press
publishDate 2021
url https://repo.uum.edu.my/id/eprint/30041/1/GBMR%2013%2001%202021%2016-36.pdf
https://doi.org/10.32890/gbmr2021.13.1.2
https://repo.uum.edu.my/id/eprint/30041/
https://e-journal.uum.edu.my/index.php/gbmr/article/view/15370
https://doi.org/10.32890/gbmr2021.13.1.2
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score 13.211869

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