ir.bowen.edu.ng:8181/jspui/handle/123456789/897 These are papers presented at Conferences by academic staff in Accounting 2026-04-22T00:07:19Z ir.bowen.edu.ng:8181/jspui/handle/123456789/2551 Title: Firm Characteristics And Corporate Social Responsibility: A Panel Study Of The Nigerian Listed Oil And Gas Companies. Authors: Tiamiyu, A.; Oyedokun, G.; Adeyemo, K. Abstract: Over the years, business objective has been synonymous with profit maximization. However, globalisation and changes in ecological order have redefined primary objective of economic profitability to include social and environmental considerations. The paradigm shift in organization objective became inevitable in view of the expansion in business operations and attendant environmental hazards leading to climate change. This paper seeks to validate or refute the assumption that bigger companies tend to behave responsibly through corporate information disclosure, programme, and activities. Data on Corporate Social Responsibility (CSR) information of eight (8) selected listed oil and gas companies operating in Nigeria over the sample period of 2010 to 2019 were collected and analyzed using a panel regression. The study found that CSR disclosure initiative of the listed oil and gas companies in Nigeria was significantly and positively influenced by firm’s size and age. Although, the possible influence of other firm characteristics such as financial performance as suggested in the literature were excluded in the current study due to data constraint. The study recommends that, future studies in this area should consider those factors. Furthermore, it recommends that government at the federal level arbitrate in the conflict between the oil and gas companies and members of their host communities in the Niger Delta region of Nigeria with a view to helping the oil and gas companies operating in the region maximize the potential of their corporate size to facilitate their CSR commitment in the region and Nigeria as a whole. Description: Conference proceeding 2021-01-01T00:00:00Z ir.bowen.edu.ng:8181/jspui/handle/123456789/2550 Title: Firms' Specific Attributes and Financial Performance of Quoted Manufacturing Companies in Nigeria. Authors: Raji, S.; Mustapha, B.; Osuagwu, C. Abstract: This study examined the effect firms’ specific attributes and performance on quoted manufacturing companies in Nigeria. The study covered a period of ten (10) years (2010 - 2019). Data utilized were obtained from the audited annual reports of quoted manufacturing companies for a period of 10 years. The variables used for specific attributed are firm size, firm age, leverage, and asset turnover while the performance is measured with net profit margin. The sample size in this study consisted of eleven (11) quoted manufacturing companies selected from the Nigerian Exchange Group (NGX). The area covered by this study is the consumer goods sector only. The study used panel data analysis (descriptive, correlation and multiple regressions) with the aid of E-views 9. The results revealed that firms’ size and firms’ age had insignificant positive effect on financial performance of manufacturing companies quoted on Nigeria Stock Exchange. The study also found that leverage and asset turnover had significant negative effect on financial performance of quoted manufacturing companies on NGX. The study recommends that quoted manufacturing companies in Nigeria should pay attention to firms’ size (FSZE) since it plays a vital role in the profitability, effectiveness, and efficiency of the companies. Description: Conference proceeding 2021-01-01T00:00:00Z ir.bowen.edu.ng:8181/jspui/handle/123456789/2549 Title: Relationship between Environmental Accounting Practices and Financial Performance of The Listed Manufacturing Companies In Nigeria. Authors: Oyerogba, E.; Olasupo, S.; Imohiosen, A. Abstract: This study investigated whether there is a significant relationship between environmental accounting practices and financial performance of the listed companies in Nigeria: Specifically, the study evaluates the trend of financial performance of the listed manufacturing companies for a period of 18 years (2001-2018) using returns on capital employed and return on equity as proxies for financial performance. The study also determines whether there is a significant relationship between environmental accounting practices such as pollution control, waste reduction, and recycling, cutting use of energy, cutting paper consumption and carbon footprint reduction and financial performance of selected manufacturing companies. The study used a sample of 12 manufacturing companies purposively drawn from the 97 manufacturing companies listed on the Nigeria stock exchange group. The result shows that is heavy volatility in the performance of listed manufacturing companies during the period under consideration. The result also reveals that there is a significant relationship between return on capital employed and all environmental accounting practices indicators while return on equity has a significant relationship with four environmental accounting practices. The study concludes that there is a significant relationship between environmental accounting practices and financial performance of the listed manufacturing companies in Nigeria. Description: Conference proceeding 2021-01-01T00:00:00Z ir.bowen.edu.ng:8181/jspui/handle/123456789/2548 Title: Environmental Accounting Disclosure And Sustainable Financial Performance Of Quoted Basic Materials Companies In Nigeria. Authors: Oyerogba, E.; Alamu, J. Abstract: Concerns for climate change is increasing agitation for disclosure of environmental accounting practices. This study investigated the impact of environmental accounting disclosure on sustainable financial performance of listed basic material goods in Nigeria. Specifically, the study investigated the impact of environmental disclosure index on the return on capital employed and return on assets. With the use of total enumeration sampling technique, data were drawn from the 12 companies listed under basic material on the Nigeria stock exchange over a ten-year period from 2010 to2019. Data were analyzed using both descriptive and inferential statistics. Inferential statistics in this study are correlation and multiple regression analysis. The descriptive statistics results revealed that there is relatively low disclosure of environmental accounting information in the financial statement of the listed basic material companies in Nigeria. The regression result shows that about 62% of the variation in the dependent variable (ROCE) is explained by the combined effects of environmental accounting disclosure while about 59% of the variation in return on equity was also associated with the combined effect of environmental accounting disclosure. The study therefore concludes that environmental accounting disclosure have significant impact on financial performance of listed basic materials companies in Nigeria. The paper draws the attention of management of listed basic materials in Nigeria to the need to make adequate disclosure on environmental accounting practices in the financial statement. The paper also draws the attention of Nigeria stock exchange and other regulatory authorities on the need for regulation that will make environmental accounting disclosure a regulatory disclosure rather than voluntary disclosure which is the current practice. The study also documents that environmental compliance policy, environmental conservative disclosure and environmental donation disclosure have statistically significant influence on financial performance. Description: Conference proceeding 2021-01-01T00:00:00Z