THE MODERATING EFFECT OF BOARD INDEPENDENCE ON FIRM ATTRIBUTES OF CORPORATE ENVIRONMENTAL ACCOUNTING DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIA
This study examines the firm attributes of corporate environmental accounting disclosure (CEAD) of listed oil and gas firms in Nigeria: a moderating effect of board independence. To achieve this, panel data were extracted and used from the annual reports and accounts of twelve (12) sampled listed o...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Department of Accounting and Finance, Federal University Gusau
2025-04-01
|
| Series: | Gusau Journal of Accounting and Finance |
| Subjects: | |
| Online Access: | https://journals.gujaf.com.ng/index.php/gujaf/article/view/380 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849228309313880064 |
|---|---|
| author | Alhaji Zubairu AHMAD Adamu Adamu Idris Ismaila Yusuf |
| author_facet | Alhaji Zubairu AHMAD Adamu Adamu Idris Ismaila Yusuf |
| author_sort | Alhaji Zubairu AHMAD |
| collection | DOAJ |
| description |
This study examines the firm attributes of corporate environmental accounting disclosure (CEAD) of listed oil and gas firms in Nigeria: a moderating effect of board independence. To achieve this, panel data were extracted and used from the annual reports and accounts of twelve (12) sampled listed oil and gas firms in the Nigerian Stock Exchange for a period of ten (10) years (2014-2023). Correlation and ex-post factor design were adopted in collecting data, while ordinary least squares (OLS) multiple regression was employed as technique of data analysis. The study found direct relationship of return on assets, while firm size found no significant impact on the corporate environmental accounting disclosures of listed oil and gas firms in Nigeria. The moderating effect of board independence on the relationship between ROA and CEAD is found to be positively insignificant. Where Firm Size and CEADhave statistical positive significant impact on the corporate environmental accounting disclosure of listed oil and gas firms in Nigeria. It thus, highlighted the need for Securities and Exchange Commission (SEC) to come up with enabling laws towards ensuring that listed oil and gas firms in Nigeria embrace corporate environmental accounting disclosures irrespective of their assets, size and the use of Global Reporting Initiative (GRI) of environmental disclosure index (EDI) to be considered as the most acceptable standard for measuring environmental index by the listed Oil and Gas firms in Nigeria.
|
| format | Article |
| id | doaj-art-8b815e08e2c54b2fb94f9dd4d9186b30 |
| institution | Kabale University |
| issn | 2756-665X 2756-6897 |
| language | English |
| publishDate | 2025-04-01 |
| publisher | Department of Accounting and Finance, Federal University Gusau |
| record_format | Article |
| series | Gusau Journal of Accounting and Finance |
| spelling | doaj-art-8b815e08e2c54b2fb94f9dd4d9186b302025-08-23T05:06:42ZengDepartment of Accounting and Finance, Federal University GusauGusau Journal of Accounting and Finance2756-665X2756-68972025-04-016110.57233/gujaf.v6i1.15THE MODERATING EFFECT OF BOARD INDEPENDENCE ON FIRM ATTRIBUTES OF CORPORATE ENVIRONMENTAL ACCOUNTING DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIAAlhaji Zubairu AHMAD0Adamu Adamu Idris1Ismaila Yusuf2Department of Accounting, Federal University Dutsin-MaDepartment of Accounting, Federal University Dutsin-MaDepartment of Accounting, Federal University Dutsin-Ma This study examines the firm attributes of corporate environmental accounting disclosure (CEAD) of listed oil and gas firms in Nigeria: a moderating effect of board independence. To achieve this, panel data were extracted and used from the annual reports and accounts of twelve (12) sampled listed oil and gas firms in the Nigerian Stock Exchange for a period of ten (10) years (2014-2023). Correlation and ex-post factor design were adopted in collecting data, while ordinary least squares (OLS) multiple regression was employed as technique of data analysis. The study found direct relationship of return on assets, while firm size found no significant impact on the corporate environmental accounting disclosures of listed oil and gas firms in Nigeria. The moderating effect of board independence on the relationship between ROA and CEAD is found to be positively insignificant. Where Firm Size and CEADhave statistical positive significant impact on the corporate environmental accounting disclosure of listed oil and gas firms in Nigeria. It thus, highlighted the need for Securities and Exchange Commission (SEC) to come up with enabling laws towards ensuring that listed oil and gas firms in Nigeria embrace corporate environmental accounting disclosures irrespective of their assets, size and the use of Global Reporting Initiative (GRI) of environmental disclosure index (EDI) to be considered as the most acceptable standard for measuring environmental index by the listed Oil and Gas firms in Nigeria. https://journals.gujaf.com.ng/index.php/gujaf/article/view/380Firm attributesenvironmentalboard independencedisclosureNigeria |
| spellingShingle | Alhaji Zubairu AHMAD Adamu Adamu Idris Ismaila Yusuf THE MODERATING EFFECT OF BOARD INDEPENDENCE ON FIRM ATTRIBUTES OF CORPORATE ENVIRONMENTAL ACCOUNTING DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIA Gusau Journal of Accounting and Finance Firm attributes environmental board independence disclosure Nigeria |
| title | THE MODERATING EFFECT OF BOARD INDEPENDENCE ON FIRM ATTRIBUTES OF CORPORATE ENVIRONMENTAL ACCOUNTING DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIA |
| title_full | THE MODERATING EFFECT OF BOARD INDEPENDENCE ON FIRM ATTRIBUTES OF CORPORATE ENVIRONMENTAL ACCOUNTING DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIA |
| title_fullStr | THE MODERATING EFFECT OF BOARD INDEPENDENCE ON FIRM ATTRIBUTES OF CORPORATE ENVIRONMENTAL ACCOUNTING DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIA |
| title_full_unstemmed | THE MODERATING EFFECT OF BOARD INDEPENDENCE ON FIRM ATTRIBUTES OF CORPORATE ENVIRONMENTAL ACCOUNTING DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIA |
| title_short | THE MODERATING EFFECT OF BOARD INDEPENDENCE ON FIRM ATTRIBUTES OF CORPORATE ENVIRONMENTAL ACCOUNTING DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIA |
| title_sort | moderating effect of board independence on firm attributes of corporate environmental accounting disclosure of listed oil and gas firms in nigeria |
| topic | Firm attributes environmental board independence disclosure Nigeria |
| url | https://journals.gujaf.com.ng/index.php/gujaf/article/view/380 |
| work_keys_str_mv | AT alhajizubairuahmad themoderatingeffectofboardindependenceonfirmattributesofcorporateenvironmentalaccountingdisclosureoflistedoilandgasfirmsinnigeria AT adamuadamuidris themoderatingeffectofboardindependenceonfirmattributesofcorporateenvironmentalaccountingdisclosureoflistedoilandgasfirmsinnigeria AT ismailayusuf themoderatingeffectofboardindependenceonfirmattributesofcorporateenvironmentalaccountingdisclosureoflistedoilandgasfirmsinnigeria AT alhajizubairuahmad moderatingeffectofboardindependenceonfirmattributesofcorporateenvironmentalaccountingdisclosureoflistedoilandgasfirmsinnigeria AT adamuadamuidris moderatingeffectofboardindependenceonfirmattributesofcorporateenvironmentalaccountingdisclosureoflistedoilandgasfirmsinnigeria AT ismailayusuf moderatingeffectofboardindependenceonfirmattributesofcorporateenvironmentalaccountingdisclosureoflistedoilandgasfirmsinnigeria |