Research Article

FIRMS ATTRIBUTES AND CORPORATE SOCIAL ENVIRONMENTAL DISCLOSURE IN THE LISTED NIGERIAN OIL AND GAS FIRMS

Mazadu Abdullahi Saifullahi1*, Abubakar Muhammed Audi2, Murtala Zakari3, Shehu Usman Hassan4
1 Department of Accounting, Nuhu Bamalli Polytechnic, Zaria, Nigeria
2 Department of Accounting, Ahmadu Bello University, Zaria- Nigeria
3 Lafarge Africa Plc, Lagos Lagos - Nigeria
4 Department of Accounting, Kaduna State University (KASU)-Nigeria
* Corresponding author: hanan4dad@gmail.com
Published: Dec, 2015
Pages: 192-218
Views: 26
Downloads: 32

Abstract

This study examines the influence of Firm Attributes on the corporate social environmental disclosure of listed oil and gas firms engage in onshore operations in Nigeria. Firm Attributes were proxied firm size, profitability, leverage and firm growth. The study used 90 firm-year paneled observations, panel ordinary least square was estimated. The study employed the use of censoring to arrive at the sample size consisting of eight (8) listed oil and gas firms engage in onshore operations. Secondary data extracted from the Audited annual reports and accounts of the sampled firms from 2001–2015. Various robustness tests were conducted in order to improve the reliability and validity of the statistical inferences. The findings revealed that, all the firm attributes used in this study except firms growth has positive, strong and significant influence on the corporate social environmental disclosure of listed oil and gas firms engage in onshore operations in Nigeria. Therefore it is recommended that the Listed oil and gas firms that are in onshore activities in Nigeria should strive to increase their firm size, by acquiring more assets, their profitability and source for financing from debt holders, while using considerable level of debt to finance the firm activities.

Keywords

Firms Attributes Environmental Oil and Gas and Disclosure

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How to Cite

Saifullahi, M. A., Audi, A. M., Zakari, M., & Hassan, S. U. (2015). FIRMS ATTRIBUTES AND CORPORATE SOCIAL ENVIRONMENTAL DISCLOSURE IN THE LISTED NIGERIAN OIL AND GAS FIRMS. Nigerian Journal of Accounting Research, 11(2), 192-218.

M. A. Saifullahi, A. M. Audi, M. Zakari, and S. U. Hassan, "FIRMS ATTRIBUTES AND CORPORATE SOCIAL ENVIRONMENTAL DISCLOSURE IN THE LISTED NIGERIAN OIL AND GAS FIRMS," Nigerian Journal of Accounting Research, vol. 11, no. 2, pp. 192-218, December 2015.

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