id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gujaf-90	Aliyu Saleh, Munir; Abubakar, Abubakar; Adamu Saleh, Ibrahim; Usman Hassan, Shehu	BOARD PHYSIOGNOMIES AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIA	2021	13	.pdf	application/pdf	5559	255	38	Vol. 2 Issue 4, October, 2021 ISSN: 2756-665X A Publication of Department of Accounting and Finance, Faculty of Management and Social Sciences, Federal University Gusau, Zamfara State -Nigeria 2 BOARD PHYSIOGNOMIES AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIA Munir Aliyu Saleh Department of Accounting, Federal University Wukari, Nigeria salehmuniraliyu@gmail.com +2347038422454 Abubakar Abubakar Department of Accounting, Federal University of Kashere, Nigeria abubakarabubakar2020@gmail.com +2347030072314 Ibrahim Adamu Saleh PhD Department of Business Administration Federal University of Kashere, Nigeria, Ibrahimadamusaleh3@gmail.com +2348033977158 Shehu Usman Hassan PhD Professor of Accounting and Finance Department of Accounting Federal University of Kashere, Nigeria, shehu.hassanus.usman@gmail.com +2348067766435 Abstract This study examines the impact of board characteristics on corporate social responsibility disclosure of listed oil and gas firms in Nigeria for the period of ten years from 2010-2019. The multiple regressions result reveals that foreign directors on the board has positive insignificant impact on corporate social responsibility disclosure while board independence, board meetings and women director on the board have a positive and significant impact on corporate social responsibility disclosure of the sample firms.	cache/gujaf-90.pdf	txt/gujaf-90.txt