Nigerian Journal of Banking and Financial Issues (NJBFI)

GREEN ACCOUNTING DISCLOSURE AND FIRMS VALUE OF OIL AND GAS COMPANIES QUOTED ON NIGERIA EXCHANGE GROUP

Authors

  • ONYEMA, Chukwuemeka Collins Author
  • Ojo-Agbodu Ayodele Author
  • Adebayo M. Adeniyi Author

Keywords:

Green Accounting Disclosure, Green Remediation Disclosure, Pollution Control Disclosure, Market Value, Firms Value

Abstract

The Research centred on Green Accounting Disclosure and Firms Value of oil and gas companies quoted in the Nigeria Exchange Group. The study revealed the influence of Green accounting disclosure on the value of the companies. Descriptive statistics with panel regression-method with Statistic V. 15 were used. Ex-post facto design was adopted.  Secondary data from the annual reports of selected companies quoted in the Nigeria Exchange Group for ten-years (2014 to 2023) were used. The study indicated that Green Accounting Disclosure have positive and significant effects on the market value of all the selected quoted oil and gas companies. The Study recommended that regulatory bodies need to wake- up to their responsibilities and reward firms that practices green accounting disclosures.

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Published

2026-01-22

Issue

Vol. 11 No. 1 (2025): Nigerian Journal of Banking and Financial Issues (NJBFI)

Section

Articles