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Authors
- MGBOBI, CYRIACUS IKECHUKWU, PhD
Department of Accounting, Gregory University Uturu, Abia State, Nigeria
[email protected] +234 8037 908 741
2. OBASI, AMA IBIAM
Dept of Accountancy, Federal Polytechnic , Unwana
[email protected]; 0803 8813 428
3. PROF. UCHE LUCY ONYEKWELU, PhD
Department of Accountancy, Enugu State University of Science and TechnologyAgbani, Enugu State, Nigeria. [email protected] +234 704 298 4055
ABSTRACT
This study examined the value relevance of corporate social responsibility (CSR) disclosure for selected oil and gas firms in Nigeria. As companies increasingly focus on their social and environmental impact, stakeholders are placing greater importance on CSR disclosure. Among the many objectives of this research equally includes to investigate whether CSR disclosures have a significant effect on the market value of the firms. This study utilizes a sample of oil and gas firms from Nigeria and employs a quantitative research design. Multiple regression analysis is used to analyze the relationship between CSR disclosure and firm value. The findings of this study provide valuable insights into the value relevance of CSR disclosure practices in the Nigerian oil and gas industry. The results have implications for policymakers, regulators, and investors interested in understanding the impact of CSR disclosure on firm value and market reaction.
Keywords: Value Relevance, Employee relations disclosures, customer complaint disclosures, corporate donations and giftings disclosures, employee health and safety disclosures.
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