Short Term Debt Ratio and Environmental Disclosure: A Study of Oil and Gas Firms in Nigeria

Ahern, D. (2020). Short-term debt: Evaluating financial strength and cash-generating growth. https://einvestingforbeginners.com/short-term-debt-daah/. 02/04/2023. Arowoshegbe, A., & Emeni, F.K. (2014). Shareholders’ wealth and debt- equity mix of quoted companies in Nigeria. International Journal of Financial Research, 5(1), 107-113. Bassey, B.E., Effiok, S.O. & Etun, E.O. (2013). The impact of environmental accounting and reporting on organizational performance of selected oil and gas companies in Niger-Delta region of Nigeria. Research Journal of Finance and Accounting, 4(3), 2222-2847. Blankespoor, E., De-Haan, E., & Marinovic, I. (2020). Disclosure processing costs, investors’ information choice, and equity market outcomes: A review. J. Account. Econ., 70(18), 101344. Cheng, Z.H., Wang, F., Keung, C., & Bai, Y.X. (2017). Will corporate political connection influence the environmental information disclosure level? Based on the panel data of A- shares from listed companies in shanghai stock market. J. Bus. Ethics, 143(19), 209–221. Fernando, J. (2022). Debt-to-equity ratio. https://www.investopedia.com/terms/d/debtequityratio.asp. Retrieved 18/03/2023. Fernando, J. (2023). Debt-to-quity (D/E) Ratio. https://www.investopedia.com/terms/d/debtequityratio.asp. Accessed 16/6/2023. Houqe, M.N., Opare, S., Zahir-ul-Hassan, M.K., &Ahmed, K. (2022). The effects of carbon emissions and agency costs on firm performance. J. Risk Financial Manag., 15(4), 152. Mansa, J. (2023). Debt-to-quity (D/E) Ratio. https://www.investopedia.com/terms/d/debtequityratio.asp. Accessed 16/6/2023. Naciti, V., & Giovanna, C. (2022). Effectiveness of business practices related to climate change as a driver for improving environmental performance. American Journal of Applied Sciences, 19, 21-33. Onyema, N.E. (2022). The impact of debt financing on profitability of non–financial firms in Nigeria. International Journal of Accounting Research, 7(1), 25-38. Rathburn, P. (2022). Debt-to-equity ratio. https://www.investopedia.com/terms/d/debtequityratio.asp. Retrieved 18/03/2023. Uwalomwa, U., Obarakpo, T., Uwuigbe, O.R., Ozordi, E., Asiriuwa, O., Gbenedio, A.E., & Oluwagbemi, S.T. (2018). Sustainability reporting and firm performance: A bi- directional approach. Academy of Strategic Management Journal, 17(3), 1-16. Zarefar, A., Agustia, D., & Soewarno, N. (2022). Bridging the gap between sustainability disclosure and firm performance in indonesian firms: The moderating effect of the family firm. Sustainability, 14(19), 12022.