Organizations are operating in a world where they must carry out social, environmental, and economic functions and obligations. All corporations and stakeholders are focusing on the need for social and environmental accounting. This paper studied the impact of corporate social responsibility on the earnings per share of Oil and Gas companies in Nigeria, using ex-post-facto research design, where 8 Oil and Gas companies in Nigeria were examined for a period of 10 years. Total enumeration sampling technique was adopted for the study, and descriptive and inferential statistics were used to analyze the data. The study's findings demonstrated that corporate social responsibility had no bearing on earnings per share (EPS) (Adj R 2 = 0.2579, F-Stat = 3.34, p = 0.1885) of Oil and Gas companies in Nigeria. The study concluded that corporate social responsibility has no significant effect on the earnings per share of Oil and Gas companies in Nigeria. The study recommends that policies should be made for oil and gas companies to report mandatorily about their corporate social responsibilities in their annual reports.
Since the 2007-2008 global financial crisis, which affected many large corporations, the performance of companies has come under scrutiny, and the corporate world has been forced to restructure its relationship with its stakeholders. For many years, stakeholders have been clamoring for greater accountability, and transparency from the management of companies on social and environmental matters. This paper studied the relationship between social and environmental accounting and performance of banking companies quoted in Nigeria, using ex-post-facto research design, while the total enumeration sampling technique was used in the selection of the 13 banking companies for a period of 10 years from 2011 -2020. Descriptive and inferential statistics were used to analyze the data. The study's findings demonstrated that social and environmental accounting had a considerable impact on the return on capital employed (ROCE) of Nigerian banking organizations (Adj R 2 = 0.0367, F-Stat = 14.34, p = 0.0008) While the effect of social and environmental accounting disclosure on return on capital employed (ROCE) of Nigerian banking enterprises is moderated by firm size (∆Adj R 2 = 0.1391, F-Stat = 7.95, p = 0.0001). According to the findings, social and environmental accounting has a substantial impact on the performance of Nigerian financial organizations. The study recommended that policies be made for the mandatory disclosure of social and environmental accounting information in the financial statement of firms.
This paper assessed Lift above Poverty Organization (LAPO), rural-women financial security as means of crime reduction Lagos State, women are involved in entrepreneurship to avert criminalities like arm-robbery, kidnapping, cultism, online fraud, terrorism and other security challenge. The study employed cross sectional survey design and was descriptive, combining both qualitative and quantitative techniques. The secondary data were obtained through content analysis of journals, books and online resources. The data were analyzed with Statistical Package for Social Sciences version 20.0. Findings showed that 100% of the respondents were females, 72% of the respondents used credit facilities from LAPO for investments.
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