ABSTRACT This paper critically investigates the disclosure requirements on financial statement reports of listed oil and gas companies in Nigeria for the period of 2007-2015. The listed Oil and Gas firms are Nine (9) in numbers out of which a sample of Seven (7) were used for the study. Firms disclosure attributes as the independent variable was proxy with firm size , leverage, Institutional ownership, profitability, liquidity and firm growth), While the residuals from the modifie...
In recent times, the pivotal role played by Small and Medium-scale Enterprises (SMEs) in Ghana cannot be overemphasized. They are frequently credited with engineering the socio-economic development through employment creation and poverty alleviation. Hitherto, these enterprises faced avoidable challenges caused by poor information management coupled with non-compliance with information communication technological (ICT) innovations. The general perception is that owners as well as managers of ...