CORPORATE PERFORMANCE AND ENVIRONMENTAL ACCOUNTING DISCLOSURE OF LISTED OIL AND GAS FIRMS SOUTHEAST NIGERIA

https://doi.org/10.5281/zenodo.10018526

Authors

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

Keywords:

Accounting, Corporate, Disclosure, Environmental, Performance

Abstract

The study evaluated corporate performance and environmental accounting disclosure of listed Oil and Gas firms in southeast Nigeria. The specific objectives of the study are to; ascertain the relationship between return on asset and waste management cost and determined the relationship between profit for the year and waste management cost of listed Oil and Gas firms. An adopted ex-post facto research design was adopted for the study. A secondary source of data was employed. Data was obtained from annual reports and accounts of oil and gas firms in southeast, Nigeria. The data was analyzed using the panel data regression technique. The result revealed that Return on the asset has a positive and significant relationship with the environmental accounting disclosure of listed Oil and Gas firms in Nigeria (r-value 0.6489). While Profit for the year has a positive and significant relationship with the waste management cost of listed Oil and Gas firms in Nigeria (r-value 0.7576). The study concludes that there is a positive and significant relationship between corporate performance and environmental accounting disclosure of listed Oil and Gas firms in Nigeria. We recommended that Government should make Environmental Reporting in annual reports compulsory since most organizations hardly report their environmental activities in their report.

Published

2023-10-18

How to Cite

Nwachukwu , B. C., & Ugwueze , C. A. (2023). CORPORATE PERFORMANCE AND ENVIRONMENTAL ACCOUNTING DISCLOSURE OF LISTED OIL AND GAS FIRMS SOUTHEAST NIGERIA. Journal of Interdisciplinary Research in Accounting and Finance (JIRAF), 10(4), 10–18. https://doi.org/10.5281/zenodo.10018526

Issue

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

Section

Original Peer Reviewed Articles
Copyright & Licensing

Copyright (c) 2023 Journal of Interdisciplinary Research in Accounting and Finance (JIRAF)

Creative Commons License

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

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