Environmental Liability Provisions and Earnings Persistence of Oil Firms in Nigeria
Gospel J. Chukwu, Hwerien Rosemary Idamoyibo & Monday M. Akunna · Asian Journal of Economics, Business and Accounting · 2020
The purpose of this study is to examine whether provision for environmental liability is associated with earnings persistence of oil firms in Nigeria. The study also examines whether changes in provision for environmental liability is associated with earnings quality. Data from f...