Community relation disclosure and value of listed oil and gas companies in Nigeria: The moderating effect of managerial ownership

Authors

  • Abubakar Yusuf Department of Accounting, Gombe State University - Nigeria
  • Kabiru Isa Dandago Department of Accounting, Bayero University Kano - Nigeria

Keywords:

CSRD, Firm Value, Managerial Ownership

Abstract

This research study examines the influence of ownership structure on the relationship between community relations disclosure and the value of listed oil and gas companies in Nigeria. The data was collected from annual reports and accounts of the selected companies over a threeyear period from 2018 to 2020. Multiple linear regression analysis using Panel CorrectedStandard Error (PCSE) was employed to estimate the models. The empirical findings indicate a positive association between community relations disclosure and firms' value, and also highlight the significant moderating effect of ownership structure on this relationship. The
study suggests promoting high managerial ownership as it helps address agency problems, enhances transparency, and leads to greater economic value.

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Published

2023-06-30

How to Cite

Yusuf, A. ., & Dandago, K. I. (2023). Community relation disclosure and value of listed oil and gas companies in Nigeria: The moderating effect of managerial ownership. International Journal of Intellectual Discourse, 6(2), 100–111. Retrieved from https://www.ijidjournal.org/index.php/ijid/article/view/388

Issue

Vol. 6 No. 2 (2023): June 2023

Section

Articles