European Journal of Accounting, Auditing and Finance Research (EJAAFR)

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Effect of Corporate Attributes On Environmental Disclosure of Listed Oil and Gas Companies in Nigeria

Abstract

This study investigates the influence of corporate attributes on environmental disclosure by oil companies in Nigeria. The study uses secondary data collected from the annual reports and accounts of 9 randomly selected oil companies for the period 2011 to 2017. The study analysed the data using the logistic regression technique. The study finds that corporate attributes significantly affect the environmental accounting disclosure by oil companies in Nigeria. Based on the findings, the study concludes financial leverage has a significant positive effect on environmental accounting disclosure by oil companies in Nigeria. Second, profitability has a significant positive effect on environmental accounting disclosure by oil companies in Nigeria. Third, the study also find that firm size has a significant positive effect on environmental accounting disclosure. Fourth, the study finds a positive but insignificant effect of auditor types on the environmental accounting disclosure by oil companies in Nigeria. The study recommends that the regulators of the oil companies in Nigeria should encourage the use of more debts in the oil companies’ capital structure, which will make them disclose more information about the environment based on the close monitoring and demand by the debt holders.

Keywords: Environmental Disclosure, Nigeria, corporate attributes, listed oil and gas companies

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This work by European American Journals is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 4.0 Unported License

 

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Email ID: editor.ejaafr@ea-journals.org
Impact Factor: 7.77
Print ISSN: 2053-4086
Online ISSN: 2053-4094
DOI: https://doi.org/10.37745/ejaafr.2013

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