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ArticleResearch Article

Environmental Disclosure and Financial Performance: A Study of Listed Oil and Gas Firms in Nigeria.

Omotayo Olatunji Popoola; Lucky Otsoge Onmonya (Ph.D.)

January 9, 2025•DOI: 10.52589/AJAFR-W7WYTUAY•Volume 7 Issue 4•1,376 views

Oil and gas firms are expected to align with global sustainability goals and contribute to mitigating environmental challenges. Understanding how environmental disclosure influences financial performance is crucial in meeting these evolving stakeholder expectations. The study examined the effect of environmental disclosure on the financial performance of listed oil and gas firms spanning 2012 to 2022. Environmental disclosure was measured using 34 GRI index. Financial performance was proxied as ROA, ROE, EPS, and NPM while the control variable was proxy as firms age, firms’ size, and leverage. The hypotheses were tested using Generalized Least Square and robust pooled regression. Based on the findings, environmental disclosure has a significant negative effect on ROA and EPS but insignificant to ROE and NPM. In addition, firm age has a significant effect on ROA and ROE but is insignificant to EPS and NPM. Firm size and leverage have insignificant effects on ROA, ROE, EPS, and NPM. Based on these findings, the study concludes that EPS and NPM. Firm size and leverage have insignificant effects on ROA, ROE, EPS and NPM. Based on these findings, the study concludes that while environmental disclosure can enhance transparency and potentially lead to long-term benefits, it may have a significant negative effect on financial performance metrics like ROA and EPS in the short term. Management of oil and gas firms must carefully balance the benefits of environmental disclosure with its potential financial impacts, considering both short-term and long-term outcomes. Read more

Keywords:Environmental disclosure; Return on Asset Return on Equity; Earning per share; Net profit margin.

ArticleResearch Article

Monetary Policy and the Financial Performance of Listed Consumer Goods Firms in Nigeria.

Ayoade Olumayowa Vincent; Odufisan Bukunola; Adedire Joshua Oluwasayo

October 9, 2024•DOI: 10.52589/AJAFR-T8ZOWAZQ•Volume 7 Issue 4•1,344 views

This study assesses the impact of monetary policy on the financial performance of the listed consumer goods firms in Nigeria. The study uses purposive sampling technique and elimination method to determine the considered listed consumer goods firms in Nigeria over a period of 2012-2023 and analyzed the impact of monetary policy variables of interest rates and inflation rate on the financial performance of these firms, measured by earnings per share as the indicator. Regression analysis was used to analyze the data. The results specifically show that changes in interest rate has a positive significant influence on the financial performance of listed consumer good firms while changes in inflation rate have no significant influence on the financial performance of listed consumer goods firms. The study recommends implementation of interest rate policies by the monetary authority that will balance stability and economic growth knowing the positive impact on the financial performance of the consumer goods firms. Read more

Keywords:Consumer Goods FirmEarning per ShareFinancial PerformanceInflation RateInterest RateMonetary policy.

Journal

British Journal of Education, Learning and Development Psychology

British Journal of Education, Learning and Development Psychology (BJELDP) is an international peer-reviewed open access journal that publishes original research in education, learning, developmental psychology, and related disciplines. The journal provides a platform for high-quality scholarship that examines learning as a psychological and developmental process influenced by cognitive, emotional, behavioural, and social factors across the lifespan. BJELDP welcomes contributions that bridge theory and practice and that enhance understanding of learning, development, and educational outcomes in diverse educational and social contexts.

Journal

Journal of Educational Technology and Digital Learning

Journal of Educational Technology and Digital Learning (JETDL) is an international peer-reviewed open access journal that publishes original research in educational technology (EduTech), digital learning, instructional design, online education, and related interdisciplinary fields. The journal provides a platform for the dissemination of high-quality theoretical, empirical, and applied research that advances the integration of technology into teaching, learning, assessment, and educational management. JETDL welcomes contributions that explore innovative digital tools, learning environments, pedagogical approaches, and technological solutions that enhance educational access, engagement, effectiveness, and lifelong learning across diverse contexts.

Journal

Journal of Advanced Nursing Practice and Education

Journal of Advanced Nursing Practice and Education (JANPE) is an international peer-reviewed open access journal that publishes original research in nursing practice, nursing education, healthcare leadership, and related health disciplines. The journal provides a platform for the dissemination of high-quality scholarly work that advances clinical nursing practice, professional education, patient care, and healthcare outcomes. JANPE welcomes contributions that strengthen evidence-based nursing, promote excellence in teaching and learning, and support the development of competent, compassionate, and innovative nursing professionals across diverse healthcare settings.

Journal

Journal of Artificial Intelligence and Systems Research

Journal of Artificial Intelligence and Systems Research (JAISR) is an international peer-reviewed open access journal that publishes original research in artificial intelligence, intelligent systems, machine learning, data science, computational intelligence, and related disciplines. The journal provides a platform for the dissemination of high-quality theoretical, computational, and applied research that advances the design, development, evaluation, and deployment of intelligent technologies. JAISR welcomes contributions that enhance understanding of intelligent systems and demonstrate innovative applications of artificial intelligence across scientific, industrial, business, healthcare, educational, and societal domains.

Journal

Journal of Curriculum Innovation and Pedagogical Research

Journal of Curriculum Innovation and Pedagogical Research (JCIPR) is an international peer-reviewed open access journal that publishes original research in curriculum studies, pedagogy, teaching and learning, educational innovation, and related educational disciplines. The journal provides a platform for the dissemination of high-quality theoretical, empirical, and practice-oriented research that advances curriculum development, instructional practices, educational reform, and learner achievement across diverse educational contexts. JCIPR welcomes contributions that explore innovative approaches to curriculum design, pedagogical theory, teaching effectiveness, assessment, and educational transformation in schools, higher education institutions, and lifelong learning environments.

Journal

Journal of Higher Education Policy and Academic Development

Journal of Higher Education Policy and Academic Development (JHEPAD) is an international peer-reviewed open access journal that publishes original research in higher education, educational policy, academic development, institutional governance, and related educational disciplines. The journal provides a platform for the dissemination of high-quality theoretical, empirical, and policy-oriented research that advances understanding of the structures, policies, practices, and innovations shaping higher education systems worldwide. JHEPAD welcomes contributions that examine teaching and learning, academic leadership, institutional effectiveness, quality assurance, equity, and the evolving role of higher education in social, economic, and technological development.

Journal

Journal of Skills Training and Workforce Development

Journal of Skills Training and Workforce Development (JSTWD) is an international peer-reviewed open access journal that publishes original research in skills development, workforce education, vocational training, human capital development, and related educational and labour market disciplines. The journal provides a platform for the dissemination of high-quality theoretical, empirical, and applied research that advances understanding of workforce preparation, employability, lifelong learning, and skills acquisition in evolving economic and technological environments. JSTWD welcomes contributions that explore innovative approaches to training, workforce capacity building, talent development, and the alignment of education and training systems with labour market needs.

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