Effect of Firm Size and Profitability on Corporate Social Disclosures: The Nigerian Oil and Gas sector in Focus
O. T. Ebiringa, Emeh Yadirichukwu, E. E. Chigbu, Obi Joseph Ogochukwu
Journal of Economics, Management and Trade · pp. 563–574 · Published 31 Aug 2013
10.9734/BJEMT/2013/5147Abstract
The objective of this paper is to examine the effect of firm size and profitability on the extent of corporate social disclosures by Oil and Gas firms in Nigeria. A sample of twenty quoted companies selected using the simple random sampling technique was utilized for the study. Secondary data retrieved from content analysis of the audited financial reports of the selected companies for 2011 financial year was employed in the study. The ordinary least squares regression technique was used for data analysis. The findings among other shows that an insignificant negative correlation exists between CSR disclosure and firm size. Profitability is significantly positively related to CSR disclosure of the companies. We recommend that there is urgent need for regulatory agencies to develop a CSR disclosure framework that focuses considerably on utilizing firm profitability and providing incentives and penalties as the case may be for firms’ corporate social responsiveness level.
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