MODERATING EFFECT OF FOREIGN-DOMESTIC OWNERSHIP RATIO ON FIRM ATTRIBUTES AND ENVIRONMENTAL DISCLOSURE IN NIGERIAN OIL AND GAS QUOTED COMPANIES

MODERATING EFFECT OF FOREIGN-DOMESTIC OWNERSHIP RATIO ON FIRM ATTRIBUTES AND ENVIRONMENTAL DISCLOSURE IN NIGERIAN OIL AND GAS QUOTED COMPANIES

The focus of this study is on the assessment of environmental disclosure: the moderating effect of firm attributes and foreign-domestic ownership ratio with specific interest on the role of firm size, leverage and profitability. Secondary data retrieved from the annual reports of oil and gas quoted...

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Bibliographic Details
Main Authors: Christian Iyafekhe, Osamagbe Annabel Utomwen, Nelson Oke Egware, Imuetinyan Eguavoen
Format: Article
Language:English
Published: Department of Accounting and Finance, Federal University Gusau 2020-04-01
Series:Gusau Journal of Accounting and Finance
Subjects:
Company size
Environmental disclosure
Profitability
Foreign-domestic ownership ratio
Online Access:https://journals.gujaf.com.ng/index.php/gujaf/article/view/18

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