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• W3100437895 abstract "This study is an empirical examination of environmental accounting disclosure practices (EADP) in annual reports of listed oil and gas companies in Nigeria. Ex-postfacto research design was adopted in the study. The ten (10) oil and gas companies listed on the Nigerian Stock Exchange (NSE) was the population as census sampling technique was used in the study. Secondary sources were the main sources of data for the study. An environmental disclosure index with 40 items in line with Global Reporting Initiative (GRI) (2006/2008/2011/2013) was developed and environmental data from the annual reports of the listed ten oil and gas companies from 2009 – 2018 were captured using content analysis. The data obtained were analysed using descriptive and inferential statistics. Findings revealed that the sampled oil and gas companies were disclosing very inadequate financial and nonfinancial environmental information in their annual reports at a minimum disclosure practice of0.0283 and maximum of 0.2727; and that on average the disclosure level of the sampled companies' representing the oil and gas industry EADP stood at about 11.67% as at December 31, 2018. The findings revealed that profitability has significant negative influence on EADP; leverage and liquidity have significant positive influences on EADP while long-term financing contribution has insignificant positive influence on EADP. Thus, it is concluded from the study that companies' financial attributes (profitability, leverage and liquidity) are predicted to be the key determinants of EADP in the industry in Nigeria and that many listed oil and gas companies are disclosing very negligible qualitative environmental accounting information in their annual reports. It was recommended that there is serious need for standardised EADP of the industry in Nigeria through mandatory disclosures and efforts should be tailored by the companies in Nigeria towards preparing environmental financial statements." @default.
• W3100437895 created "2020-11-23" @default.
• W3100437895 creator A5021995724 @default.
• W3100437895 date "2019-01-01" @default.
• W3100437895 modified "2023-09-23" @default.
• W3100437895 title "ENVIRONMENTAL ACCOUNTING DISCLOSURE PRACTICES IN ANNUAL REPORTS OF LISTED OIL AND GAS COMPANIES IN NIGERIA" @default.
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