CORPORATE TAX PLANNING AND FINANCIAL PERFORMANCE OF LISTED OIL AND GAS FIRMS IN NIGERIA

ABSTRACT

The study examines audit committee attributes and environmental disclosures in listed consumer goods companies in Nigeria. Audit committee was measured using audit committee size, audit committee meetings, audit committee expertisewhile environmental disclosures was measured using Global Reporting Initiative environmental disclosure framework. Panel research design method was adopted for this study. The entire twenty one (21) listed customer goods companies in Nigeria were adopted for the study. Secondary data were extracted from various annual publication reports of the selected firms. Data were analyzed using descriptive statistics and correlation matrix, while hypotheses were tested using ordinary least square regression technique. Findings from the analysis showed that, audit committee size has no significant relationship with environmental disclosures of listed consumer goods companies in Nigeria, audit committee meetings has no significant relationship with environmental disclosures of listed consumer goods companies in Nigeria and audit committee expertise has no significant relationship with environmental disclosures of listed consumer goods companies in Nigeria. Therefore, the study recommends that listed consumer goods companies in Nigeria should give less concentration to audit committee size since it is not significant to environmental disclosure as there may be areas that enhances sustainability transparency for the stakeholders. Furthermore, policymakers should emphasize the importance of audit committee expertise to the wellbeing of the company rather than seeing it as a measure to ensure the disclosure of environmental and sustainability information.