Determinants of Corporate Environmental Accounting Disclosure of Oil and Gas Firms in Nigeria

• 主要な著者: Bala, Hussaini, Ja’afar, Yusuf, Lawal, Ahmad Muhammed
• フォーマット: 論文
• 言語: English
• 出版事項: UUM Press 2021
• 主題: HF5601 Accounting
• オンライン･アクセス: https://repo.uum.edu.my/id/eprint/30041/1/GBMR%2013%2001%202021%2016-36.pdf; https://doi.org/10.32890/gbmr2021.13.1.2; https://repo.uum.edu.my/id/eprint/30041/; https://e-journal.uum.edu.my/index.php/gbmr/article/view/15370; https://doi.org/10.32890/gbmr2021.13.1.2

This study examines the cognitive factors that determine corporate environmental accounting disclosures (CEAD). The population consists of all the fourteen (14) listed oil and gas firms in Nigeria. Panel data were obtained from the annual reports and accounts of the firms for the period of 2010 to 2...