ISSN: 1595-5842 | E-ISSN: 3043-5463 | Google Indexed | DOI Registered with Crossref | Peer-Reviewed Open Access Journal
Alvan Journal of Social Sciences International Peer-Reviewed Open Access Journal
Quarterly publication | Double-blind review | Open access

Alvan Journal of Social Sciences (AJSS)

ISSN: 1595-5842 | E-ISSN: 3043-5463 | DOI Registered with Crossref | Google Indexed

A scholarly platform for interdisciplinary research in governance, procurement, sustainability, education, development studies, environmental management, logistics, and the wider social sciences.

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Selected Articles

Volume 3, Issue 1 (2026)

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Research Article

Transparency and Accountability in Public Procurement

N. O. Chibundu, B. U. Dike, U. Chris-Ejiogu

Pages 14-23 Read Article
Research Article

Urban Mass Transit and Socio-Economic Development in Abuja

Mohammed G. Yusuf et al.

Pages 35-49 Read Article
Research Article

Library-Led Open Access Publishing and Scholarly Communication

Essor Gospel Chisa, Mercy Douglas

Pages 186-193 Read Article

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AJSS is guided by scholars and researchers committed to rigorous peer review, ethical publication practice, and credible social science communication.

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Prof. Ngozi Casmir Ebomuche

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Dr. Ambrose O. Abaneme

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AJSS

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Authors should prepare manuscripts according to AJSS formatting, citation, originality, abstract, keywords, and submission requirements.

Alvan Journal of Social Sciences (AJSS) Alvan Journal of Social Sciences (AJSS) | Peer-Reviewed Open Access Journal

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AJSS Article 004

← Volume 3, Issue 2 Contents

COMMUNITY ENGAGEMENT COST DISCLOSURE AND FINANCIAL

Obioma O. Ajaero; Ifeoma Gladys Nwachukwu; Celestine Obioma Okike

Journal
Alvan Journal of Social Sciences
Volume/Issue
3(2), 2026
Pages
38-50
DOI
10.67638/ajss-2026-v3-i2-004
Keywords
Community engagement, cost disclosure, financial performance, return on assets, oil and gas sector.
Corresponding author
Obioma O. Ajaero
Email
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Abstract

This research investigates the effect of community engagement cost disclosure and the financial performance of the listed oil and gas companies in Nigeria. The study proxies community engagement with administration and logistics costs, training and development cost, and donations cost, while return on assets (ROA) financial performance is proxy with return on assets. The study used descriptive statistics and Panel least squares (PLS) regression analysis on the study. The outcome of the findings shows that administration costs and donations have a positive and significant impact on ROA, whereas training and development cost shows positive and insignificant in the short term. The study further used diagnostic tests to test the accuracy and reliability of the regression model, with no evidence of multicollinearity, heteroskedasticity, or specification errors. Finally the study suggests that managing investment strategically promotes profitability when community is engaged, the study concludes that clear disclosure of community engagement costs is a serious tool for organizations seeking to balance financial performance with social responsibility and sustainable growth.

Citation

Obioma O. Ajaero; Ifeoma Gladys Nwachukwu; Celestine Obioma Okike (2026). COMMUNITY ENGAGEMENT COST DISCLOSURE AND FINANCIAL. Alvan Journal of Social Sciences, 3(2), 38-50. https://doi.org/10.67638/ajss-2026-v3-i2-004

Obioma O. Ajaero
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