Integrated Reporting and Firm Value in the Nigerian and South African Oil and Gas Sector

Integrated Reporting and Firm Value in the Nigerian and South African Oil and Gas Sector

This paper evaluates the effect of integrated reporting on the firm value of oil and gas companies comparing the two biggest economies in Africa from 2015 to 2018. The study used Tobin’s Q ratio as a proxy to firm value, while integrated reporting was broken down into five capitals of integrated rep...

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Bibliographic Details
Main Authors: Chizoba Mary Nwoye, Patrick Amaechi Egbunike, Ifeanyi Francis Osegbue
Format: Article
Language:English
Published: SGH Warsaw School of Economics, Collegium of Economic Analysis 2022-01-01
Series:Econometric Research in Finance
Subjects:
Tobin's Q
Intellectual Capital
Human Capital
Natural Capital
Social/Responsibility Capital
Financial Capital
Online Access:https://www.erfin.org/journal/index.php/erfin/article/view/112

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