Impact of Corporate Social Responsibility Practices on the Earnings Quality of Listed Oil and Gas Companies in Nigeria

Adebukola Atoyebi. Taibat, Ayodele Zakariyah. Abdullah and Najim Oladosu Tubosun
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Adebukola Atoyebi. Taibat: University of Abuja, Abuja, Nigeria.
Ayodele Zakariyah. Abdullah: University of Abuja, Abuja, Nigeria.
Najim Oladosu Tubosun: University of Abuja, Abuja, Nigeria.

International Journal of Research and Innovation in Social Science, 2024, vol. 8, issue 8, 850-861

Abstract: This paper critically examined the impact of corporate social responsibility practices on earnings quality of listed oil and gas companies in Nigeria. Specifically, the study was carried out to evaluate the effect of community health expenses on earnings quality; assess the influence of donation and charitable expenses; identify the influence of education support expenses on earnings quality; appraise the effect of age of firm on earnings quality; assess the impact of external audit quality on earnings quality; determine the effect of firm size on earnings quality; analyze the influence of leverage on earnings quality. The findings of the study showed that community health expenses have a significant positive impact on the earnings quality of listed oil and gas firms in Nigeria. The study also revealed that donation and charitable expenses and external audit quality has a significant negative impact on earnings quality of listed oil and gas companies in Nigeria. Furthermore, the study showed that education support expenses, age of firm, firm size and leverage have no significant impact on earnings quality of listed oil and gas companies in Nigeria. Based on these findings, the study recommends that oil and gas firms should boost and monitor their donation and charitable expenses and external audit quality and observe them closely since they reveal negative impact on earnings quality. The study also recommend that community health expenses should be sustained since they reveal positive significant on earnings quality of listed oil and gas companies in Nigeria.

Date: 2024
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