Impact of board characteristics on occupational health and safety disclosure of listed oil and gas firms in Nigeria Department: Accountancy By: SIRJOSEPH Project ID: 8542 Rating: (5.0) votes: 1Rate this project12345 Price:₦4000 Get the Complete MaterialAbstractThis study examines the impact of Board Characteristics on Occupational Employee Health and Safety Disclosure of the oil and gas sector over the period 2013-2023. A cross-sectional research design was adopted. The population comprises all ten listed oil and gas firms in Nigeria. However, the census sampling technique was employed in selecting all ten listed oil and gas firms on the floor of the Nigerian Stock Exchange. The study made use of secondary data generated from Annual Reports and Accounts of the sampled firms and the Stock Exchange Fact Books. The data was analyzed by means of descriptive statistics, correlation and regression analysis using the STATA (version 14.2) package. Based on the findings, the study reveals that all the explanatory variables (board size and board diligence) have a significant positive effect on occupational employee health and safety disclosure. Based on the findings, the study concluded that board characteristics have a positive and significant impact on occupational employee health and safety disclosure on the listed oil and gas firms in Nigeria. While firm size has an insignificant negative effect on occupational employee health and safety disclosure in the listed oil and gas sectors. In line with findings and conclusions drawn, the study recommended that Firms should be encouraged to increase the number of board members and board diligence since it has effect in ensuring full disclosure of all employee health and safety related information....Preview Download Preview +Other Accountancy project topics and materials you might be interested in»The Impact of Accounting Ratio in Decision Making ( A Case Study of Nigeria Breweries Plc Enugu) »The impact of budget and budgetary control in tertiary institutions ( A Case study of imo state university )»Internal control as a tool for improving profitability»The role of financial institutions in the development of Nigeria economy»Impact of computerization of accounting system of commercial banks ( A case study of union bank plc )»The Impact of product development on banks performance ( A Case study of first bank plc )»Role of good accounting system in the management of private enterprise in Nigeria ( A Case Study of Nwaogo pam paper mills limited )»Effects of standard costing on the profitability of manufacturing companies (a case study of nigerian breweries plc, Ama, Udi local government of Enugu state) »The role of accounting system in measuring organizational performance of transport company ( A Case study of ABC Transport )»Auditing in Nigeria companies, problems and prospects»Effective internal control as an aid to management efficiency ( Case Study of Nigeria Bottling Company Owerri )»Effect of misrepresentation of information in a financial statement»The effects of computerized accounting system on the performance of banking industry in Nigeria»The impact of development finance institutions (DFIS) in economic development of Nigeria»An appraisal of fraud prevention measures in Nigerian banking sector ( Case study of access bank plc owerri )