THE MODERATING EFFECT OF BOARD INDEPENDENCE ON FIRM ATTRIBUTES OF CORPORATE ENVIRONMENTAL ACCOUNTING DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIA

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...

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Bibliographic Details
Main Authors: Alhaji Zubairu AHMAD, Adamu Adamu Idris, Ismaila Yusuf
Format: Article
Language:English
Published: Department of Accounting and Finance, Federal University Gusau 2025-04-01
Series:Gusau Journal of Accounting and Finance
Subjects:
Firm attributes
environmental
board independence
disclosure
Nigeria
Online Access:https://journals.gujaf.com.ng/index.php/gujaf/article/view/380
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