Corporate Social Responsibility And Earnings Management Of Oil And Gas Firms

This study lies at the heart of the issue of reliability of financial statements. Reliability is the accountant"s terminology for integrity of financial statements. This study focused on the impact of Corporate Social Responsibility on earnings management in Oil and Gas Firms in South-south Nigeria. The study is motivated by the paucity of research on subject matter in Oil and Gas sub-sector in Nigeria. The study employed the ordinary least square multivariate regression technique. A sample of fifty- two Oil and Gas firms was used. The result shows that there is a positive relationship between CSR and earnings management. This study recommended that statutory bodies should put a ceiling on the amount to be expended on CSR which must be exceeded by any firm.

The main purpose of this study was to examine corporate social responsibility and earnings management Of Oil And Gas Firms In South South Nigeria. Specifically, this study will;

1. Theoretically analyze the concept and practice of earnings management in Firms In South South Nigeria.
2. Empirically assess the correlation between corporate social responsibility and earnings management.
3. Statistically analyze the relationship between corporate social responsibility and earnings management in Oil And Gas Firms In South South Nigeria.

This study shall provide answer to the question of the relationship between corporate social responsibility and earnings management in Oil And Gas Firms In South South Nigeria?

Abstract
Chapter One: Introduction
1.1 Background of the Study
1.2 Statement of the Problem
1.3 Objective of the Study
1.4 Research Questions
1.5 Research Hypothesis
1.6 Significance of the Study
1.7 Scope of the Study
1.8 Limitation of the Study
1.9 Definition of Terms
1.10 Organizations of the Study

Chapter Two: Review of Literature
2.1 Conceptual Framework
2.2 Theoretical Framework
2.3 Empirical Review

Chapter Three: Research Methodology
3.1 Research Design
3.2 Population of the Study
3.3 Sampling and Sampling Technique
3.4 Sources of Data
3.6 Method of data analysis
3.7 Method of data

Chapter Four: Data Presentation and Analysis
Data Presentation
Analysis of Data

Chapter Five: Conclusion and Recommendation
5.1 Conclusion
5.2 Recommendation
References
APPENDIX

• Corporate Social Responsibility, A Necessity Of Business Organization
• Impact Of Corporate Social Responsibility On Community Development
• Corporate Social Responsibilities Of Oil And Gas Companies And The Socio Economic Development Of Host Communities
• Corporate Social Responsibility And Social Economic Development Using Banking And Telecommunication Industries
• Assessment Of The Impact Of Corporate Social Responsibility On Financial Performance Of The Banking Institution
• Execution Of Corporate Social Responsibility Among The Telecommunication Industries
• Nigeria Telecommunication Sector: An Assessment Of The Corporate Social Responsibility

• Petroleum Oil and Gas Project Topics and Materials