http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Using regression analysis to explore the influence of board characteristics on earnings quality and corporate social responsibility disclosure in Nigerian and Ghanaian oil companies
In the accounting profession, earnings quality and corporate social responsibility are among the ethical issues that are currently being discussed. Managers have taken undue advantage of these disclosures, against the interests of the stakeholders and the society at large. Therefore, board characteristics has been said to be a tool to mitigate the opportunistic behavior of managers. My research explored the influence of board characteristics on earnings quality and corporate social responsibility disclosure of oil and gas companies in Nigeria and Ghana using regression and correlation to analyze the secondary data collected. Accordingly, this case study highlights the procedures and challenges faced in the course of data collection and analyses. The case study discusses the research design and methods, variable measurement, and data collection and analysis procedures. It ends with discussions on the practical lessons readers will learn and can apply to their research projects.