Determinants of Environmental Disclosures in Nigeria: A Case Study of Oil and Gas Companies
作者： Ndukwe O. Dibia , John Chika Onwuchekwa
DOI:
关键词: Research design 、 Fossil fuel 、 Leverage (finance) 、 Accounting 、 Incentive 、 Profit (economics) 、 Stock exchange 、 Finance 、 Business 、 Audit 、 Profitability index
摘要: The study is an empirical analysis of the determinants environmental disclosures using oil and gas companies in Nigeria. Specifically, objectives are to examine effect Firm size, Profit, Leverage Audit firm type on disclosures. cross-sectional research design was utilized undertaking study. A sample 15 drawn from sectors Nigerian stock exchange for 2008-2013 financial years used Secondary data sourced annual reports sampled while Binary regression technique as method. finding shows that firstly; there a significant relationship between company size corporate social responsibity Secondly no Profit Thirdly, Finally, audit concludes voluntary stance reporting has often be cliche under report their environment this responsible negligence several entities with regards reporting. recommends incentives put place motivate
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