No abstract

Organizations are operating in a world where they must carry out social, environmental, and economic functions and obligations. All corporations and stakeholders are focusing on the need for social and environmental accounting. This paper studied the impact of corporate social responsibility on the earnings per share of Oil and Gas companies in Nigeria, using ex-post-facto research design, where 8 Oil and Gas companies in Nigeria were examined for a period of 10 years. Total enumeration sampling technique was adopted for the study, and descriptive and inferential statistics were used to analyze the data. The study's findings demonstrated that corporate social responsibility had no bearing on earnings per share (EPS) (Adj R 2 = 0.2579, F-Stat = 3.34, p = 0.1885) of Oil and Gas companies in Nigeria. The study concluded that corporate social responsibility has no significant effect on the earnings per share of Oil and Gas companies in Nigeria. The study recommends that policies should be made for oil and gas companies to report mandatorily about their corporate social responsibilities in their annual reports.

One of the major essences of investment in the ordinary shares of an organization is the return on investment which could be in the form of capital appreciation or dividend. Dividends are payments made by company to its shareholders. It is an after tax profit appropriated to the members of the company (shareholders). Over the years the value of these dividends remaining unclaimed in the books of these organizations are becoming alarming. Various reasons are attributed to this increase in unclaimed dividends. Some of these reasons include: death of shareholders, change of address by investors, lost of dividend warrant on transit. In order to understand the dynamics of unclaimed dividend descriptive statistic was used to analyze data from First Bank of Nigeria (FBN) for the period of ten years. We discovered that unclaimed dividend is increasing geometrically.

Since the 2007-2008 global financial crisis, which affected many large corporations, the performance of companies has come under scrutiny, and the corporate world has been forced to restructure its relationship with its stakeholders. For many years, stakeholders have been clamoring for greater accountability, and transparency from the management of companies on social and environmental matters. This paper studied the relationship between social and environmental accounting and performance of banking companies quoted in Nigeria, using ex-post-facto research design, while the total enumeration sampling technique was used in the selection of the 13 banking companies for a period of 10 years from 2011 -2020. Descriptive and inferential statistics were used to analyze the data. The study's findings demonstrated that social and environmental accounting had a considerable impact on the return on capital employed (ROCE) of Nigerian banking organizations (Adj R 2 = 0.0367, F-Stat = 14.34, p = 0.0008) While the effect of social and environmental accounting disclosure on return on capital employed (ROCE) of Nigerian banking enterprises is moderated by firm size (∆Adj R 2 = 0.1391, F-Stat = 7.95, p = 0.0001). According to the findings, social and environmental accounting has a substantial impact on the performance of Nigerian financial organizations. The study recommended that policies be made for the mandatory disclosure of social and environmental accounting information in the financial statement of firms.

Profitability in manufacturing companies in Nigeria depends on the ability of the companies to grow their earnings and tame their cost profile through cost control techniques. Many manufacturing companies seem not to understand these costs and the impact they have on profitability. This study examined the effect of cost control on the profitability of selected manufacturing companies in Nigeria. The population of the study was the 78 manufacturing companies listed on the Nigeria Stock Exchange as at 31st December 2017. A sample frame of 23 companies listed on the consumer goods sector was selected out of which five companies were considered for a period of 10 years (2005 – 2017). The study adopted a judgmental sampling technique. Data were obtained from the audited financial statement, and the accounts have already validated by regulatory authorities. The study took descriptive and inferential (regression) statistics. It was found that there is a significant negative relationship between the cost of raw materials (CoRM) and profit before tax of manufacturing companies in Nigeria. The study concluded that cost control has a significant positive effect on the profitability of manufacturing companies in Nigeria for the period under review. Therefore, it is recommended adequate management and alternative sourcing of raw materials.