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The Extent of Compliance with Gri by Nigerian Oil and Gas Companies

Table 4:

Firm Characteristics N=40 Mean t-stat P-value
Size:
Big 20 0.846 -3.793** 0.0005
Small 20 1.146
Profitability:
Higher 20 1.025 0.631 0.532
Lower 20 0.967
Auditor Type:
Big 4 29 0.902 1.278* 0.209
Non-Big 4 11 1.032
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