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E. Ukpong

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Open access Aug 2026

ESG Disclosure Quality and Firm Value of Oil and Gas Companies in Nigeria

This study examines the effect of ESG disclosure quality on the firm value of selected Nigerian oil and gas companies over the period 2020 to 2024. The research specifically investigates the impact of Environmental Disclosure Score (EDS), Social Disclosure Score (SDS), and Governance Disclosure Score (GDS) on firm valu...

E. Ukpong · 1 citation · ⚡1
Open access Aug 2026

Audit Committee Attributes on Credit Risk Management of Listed Deposit Money Banks in Nigeria

This study examined the effect of audit committee attributes on credit risk management of deposit money banks in Nigeria over the period 2009–2024. Credit risk was proxied by non performing loan ratio, while audit committee attributes were measured using financial expertise, chairperson tenure, gender diversity, and...

Serah Uduak Odudoh, E. Ukpong, Joesph Udoayang et al. · 0 citations

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