Skip to content
H

Hwerien Rosemary Idamoyibo

Publications (2)

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...

Open access Research Article 10.9734/ajeba/2020/v16i130229

Environmental Liability Estimates and Equity Value of Oil Firms in Nigeria

Gospel J. Chukwu, Hwerien Rosemary Idamoyibo & Monday M. Akunna · Journal of Economics, Management and Trade · 2020

The purpose of this study is to examine whether decommissioning and environmental restoration estimates affect equity valuation of oil firms in Nigeria. The study also examined whether changes in these environmental liability estimates are value relevant in Nigeria. The study ana...

Open access Research Article 10.9734/jemt/2020/v26i330235