NEXUS BETWEEN EARNING MANAGEMENT AND WASTE MANAGEMENT COST OF LISTED OIL AND GAS FIRMS IN NIGERIA

https://doi.org/10.5281/zenodo.10245970

Authors

  • Ugwueze Catherine Amaka (Ph.D) Department of Accountancy, Enugu State University of Science and Technology, Enugu State Nigeria
  • Nwachukwu Basilia Chiamaka (Ph.D) Department of Accountancy, Enugu State University of Science and Technology, Enugu State Nigeria

Keywords:

Cost, Earning, Management, Waste

Abstract

The study examined the Nexus between Earning Management and Waste Management Cost of Listed Oil and Gas Firms in Nigeria. The specific objectives of the study sought to; evaluate the relationship between earnings per share and waste management cost and assess the relationship between return on equity and waste management cost of listed Oil and Gas firms in Nigeria. The study adopts an ex-post facto research design. The study adopts a secondary source of data. the data was obtained from the financial statements and annual accounts of the selected oil and gas firms. The data was analysis using panel data regression technique. The panel data include observations on N cross section units (i.e., firms) over T time-periods. The result revealed that earnings per share have positive and insignificant relationship with waste management cost of listed Oil and Gas firms in Nigeria (r-value 0.1578). while return on equity has positive and significant relationship with waste management cost of listed Oil and Gas firms in Nigeria (r-value 0.8684). The study concluded that Earning Management has significant positive relationship with Waste Management Cost of Listed Oil and Gas Firms in Nigeria. The study recommended that Government should set standards as industrial average amounts that corporate organizations within such industrial sector must spend on CSR in each financial year of operation.

Published

2023-12-01

How to Cite

Ugwueze , C. A., & Nwachukwu , B. C. (2023). NEXUS BETWEEN EARNING MANAGEMENT AND WASTE MANAGEMENT COST OF LISTED OIL AND GAS FIRMS IN NIGERIA. SADI International Journal of Management and Accounting (SIJMA), 10(4), 23–35. https://doi.org/10.5281/zenodo.10245970

Issue

Vol. 10 No. 4 (2023): October-December

Section

Original Peer Review Articles
Copyright & Licensing

Copyright (c) 2023 SADI International Journal of Management and Accounting (SIJMA)

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

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