Determinants of Environmental Accounting Disclosure of Listed Oil and Gas Firms in Nigeria
International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
www.ijsr.net | Open Access | Fully Refereed | Peer Reviewed International Journal

ISSN: 2319-7064

Research Paper | Accounting | Nigeria | Volume 9 Issue 12, December 2020

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

Baba Sabo

The demand for environmental disclosures, have continued to make wave as both the investors, policy maker and others stakeholders continue to see the need. The fluctuation on the reporting has also trigger debate on the mind of researchers as to what determines the environmental accounting disclosure. In the light of this, the study examines the determinants of environmental accounting disclosure of listed oil and gas firms in Nigeria. The study adapted Dibia and Onwechekwa (2015) model and measure environmental accounting disclosure with a dichotomous variable. Data for the study were obtained from the audited annual report of the 10 sampled firms for a period of 7 years covering 2012 to 2018. The study employed pooled logistic regression as tool for analysis and testing of hypotheses. The result shows that profitability has negative and significant effect on environmental information disclosure, leverage has insignificant effect on environmental accounting disclosure, audit firm type and firm size have positive and significant effect on environmental accounting disclosure The study concludes that profitability, firms size and audit firm type are determinants of determinants of environmental accounting disclosure of listed oil and gas firms in Nigeria. The study recommends among others that management of profitability firms should re-orient their mindset on environmental accounting disclosure and continue to see environmental disclosure a necessity for satisfying majority of the stakeholders.

Keywords: Environmental accounting, profitability, leverage, firms size, Audit type

Edition: Volume 9 Issue 12, December 2020

Pages: 110 - 120

Share this Article

How to Cite this Article?

Baba Sabo, "Determinants of Environmental Accounting Disclosure of Listed Oil and Gas Firms in Nigeria", International Journal of Science and Research (IJSR), https://www.ijsr.net/search_index_results_paperid.php?id=SR201124103455, Volume 9 Issue 12, December 2020, 110 - 120

92 PDF Views | 76 PDF Downloads

Download Article PDF



Similar Articles with Keyword 'Environmental accounting'

Research Paper, Accounting, Nigeria, Volume 9 Issue 12, December 2020

Pages: 110 - 120

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

Baba Sabo

Share this Article

Research Paper, Accounting, Nigeria, Volume 9 Issue 9, September 2020

Pages: 1382 - 1388

Environmental Accounting and Corporate Reporting Quality of Nigerian Manufacturing Companies

Owolabi S.A., Solarin S. A.

Share this Article

Similar Articles with Keyword 'profitability'

Masters Thesis, Accounting, India, Volume 9 Issue 12, December 2020

Pages: 1726 - 1729

Profitability Assessment of Rubber Producers Society Poothrikka, Kerala, India

Amrita Anand

Share this Article

Research Paper, Accounting, Nigeria, Volume 9 Issue 12, December 2020

Pages: 110 - 120

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

Baba Sabo

Share this Article

Research Paper, Accounting, Indonesia, Volume 8 Issue 3, March 2019

Pages: 1759 - 1764

Intellectual Capital Disclosure in Indonesia

Ni Ketut Kartika Amanda Astiti, Ni Made Dwi Ratnadi, Nyoman Wijana Asmara Putra, Gayatri

Share this Article

Research Paper, Accounting, India, Volume 8 Issue 5, May 2019

Pages: 2027 - 2030

Impact of Non-Performing Assets in Context of Indian Banking System

Dr Minaxi Jariwala

Share this Article

Research Paper, Accounting, India, Volume 8 Issue 2, February 2019

Pages: 1957 - 1960

The Effect of Retail Loans on Bank Profitability

Ragin Maria Joseph

Share this Article

Similar Articles with Keyword 'leverage'

Research Paper, Accounting, Nigeria, Volume 9 Issue 12, December 2020

Pages: 110 - 120

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

Baba Sabo

Share this Article

Research Paper, Accounting, Kenya, Volume 9 Issue 6, June 2020

Pages: 978 - 983

Analysis of the effect of Financial Leverage on Loan Repayment among Small and Medium Sized Enterprises in Kenya

Oketch Samson Oduor Ouma, Salome Musau

Share this Article

Research Paper, Accounting, Nigeria, Volume 7 Issue 10, October 2018

Pages: 985 - 990

Corporate Tax and Dividend Policy of Listed Conglomerate Companies in Nigeria

Aishat Salawudeen, Tion Terkimbi M, Kaka Abdullahi

Share this Article

Research Paper, Accounting, Indonesia, Volume 8 Issue 8, August 2019

Pages: 1181 - 1190

The Factors to Influence Intellectual Capital Disclosure (ICD) in Transport Service Companies Listed In Indonesia Stock Exchange in Period 2014-2017

Munajat, Dewi Anggraini

Share this Article

Research Paper, Accounting, Indonesia, Volume 6 Issue 11, November 2017

Pages: 138 - 145

IFRS Adoption and Cost of Capital

Rochman Effendi, Aisa Tri Agustini

Share this Article
Top