{"id":3882,"date":"2026-07-20T07:44:24","date_gmt":"2026-07-20T07:44:24","guid":{"rendered":"https:\/\/birpub.org\/ijama\/?post_type=journal_article&#038;p=3882"},"modified":"2026-07-20T07:44:25","modified_gmt":"2026-07-20T07:44:25","slug":"effect-of-non-current-assets-on-shareholders-value-of-listed-oil-and-gas-firms-in-nigeria","status":"publish","type":"journal_article","link":"https:\/\/birpub.org\/ijama\/journal_article\/effect-of-non-current-assets-on-shareholders-value-of-listed-oil-and-gas-firms-in-nigeria\/","title":{"rendered":"Effect of Non-Current Assets on Shareholders&#8217; Value of Listed Oil and Gas Firms in Nigeria"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Onakpoma, O. Johnson<sup>1<\/sup>, Okwuogu, Nneka Pamela<sup>2<\/sup>, Chinyere, Ekejuba Charity<sup>3<\/sup>, \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Okafor, Maureen Chimaudo <sup>4<\/sup> &amp; \u00a0Besong, Ndip Tambe<sup>5<\/sup><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Abstract<\/strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><em>This study examined the effect of non-current assets on the shareholders&#8217; value of listed oil and gas firms in Nigeria. Specifically, the study investigated the effect of land and building, plant and machinery, motor vehicle assets, and intangible assets on shareholders&#8217; value of listed oil and gas firms in Nigeria. The study adopted an ex post facto research design and utilized secondary data extracted from the audited annual reports of five listed oil and gas firms (Conoil Plc, Capital Oil and Gas Plc, TotalEnergies Marketing Nigeria Plc, MRS Oil Nigeria Plc, and Oando Plc) covering the period 2014\u20132023, yielding 50 firm-year observations. Shareholders&#8217; value was modelled as a function of the natural logarithms of land and building, plant and machinery, motor vehicle assets, and intangible assets. Descriptive statistics and panel-data diagnostic tests were conducted prior to estimation, while the Hausman specification test indicated that the fixed-effects model was the appropriate estimator (\u03c7\u00b2 = 14.34, p = 0.0063). The findings revealed that land and building had a positive and highly significant effect on shareholders&#8217; value (\u03b2 = 51.91, p = 0.0012), while plant and machinery (\u03b2 = \u221220.60, p = 0.0071) and intangible assets (\u03b2 = \u221218.31, p = 0.0002) exerted significant negative effects. Motor vehicle assets showed no statistically significant effect on shareholders&#8217; value (\u03b2 = \u221218.84, p = 0.1384). A robustness check conducted by excluding Oando Plc showed that the positive effect of land and building remained stable, while the effects of plant and machinery and intangible assets became statistically insignificant, indicating sensitivity of these relationships to the inclusion of Oando Plc. The study concluded that investment in land and building enhances shareholders&#8217; value, while investments in plant and machinery and intangible assets require strategic evaluation and effective management to improve their contribution to shareholders&#8217; value. The study recommends that listed oil and gas firms prioritize strategic investments in land and building while ensuring that investments in plant and machinery and intangible assets are efficiently managed to generate sustainable economic benefits and maximize shareholders&#8217; value.<\/em><em><\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Keywords: <\/em><\/strong><em>Non-current assets; shareholders&#8217; value; land and building; intangible assets; fixed-effects model; oil and gas firms; Nigeria<\/em><em>.<\/em><strong><\/strong><strong><em>Cite<\/em><\/strong><em>: <\/em>Onakpoma, O. J. , Okwuogu, N. P., Ekejuba, C. C., Okafor, M. C. &amp; Besong, N. T. (2026). Effect of Non-Current Assets on Shareholders&#8217; Value of Listed Oil and Gas Firms in Nigeria.<em> International Journal of Accounting, Marketing and Analytics,4 (3), 13-34. <\/em><a href=\"https:\/\/doi.org\/10.5281\/zenodo.21451018\">https:\/\/doi.org\/10.5281\/zenodo.21451018<\/a><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/birpub.org\/ijama\/wp-content\/uploads\/sites\/25\/2026\/07\/IJAMA_43-13-34.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of IJAMA_43, 13-34.\"><\/object><a id=\"wp-block-file--media-5a77f1d9-e089-43e9-b34c-762dda3207e3\" href=\"https:\/\/birpub.org\/ijama\/wp-content\/uploads\/sites\/25\/2026\/07\/IJAMA_43-13-34.pdf\">IJAMA_43, 13-34<\/a><a href=\"https:\/\/birpub.org\/ijama\/wp-content\/uploads\/sites\/25\/2026\/07\/IJAMA_43-13-34.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-5a77f1d9-e089-43e9-b34c-762dda3207e3\">Download<\/a><\/div>\n","protected":false},"author":1,"template":"","journal_article_cats":[241],"class_list":["post-3882","journal_article","type-journal_article","status-publish","hentry","journal_article_cat-vol-4-no-3"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Effect of Non-Current Assets on Shareholders&#039; Value of Listed Oil and Gas Firms in Nigeria - International Journal of Accounting, Marketing and Analytics (IJAMA)<\/title>\n<meta name=\"description\" content=\"This study examined the effect of non-current assets on the shareholders&#039; value of listed oil and gas firms in Nigeria. Specifically, the study investigated the effect of land and building, plant and machinery, motor vehicle assets, and intangible assets on shareholders&#039; value of listed oil and gas firms in Nigeria. The study adopted an ex post facto research design and utilized secondary data extracted from the audited annual reports of five listed oil and gas firms (Conoil Plc, Capital Oil and Gas Plc, TotalEnergies Marketing Nigeria Plc, MRS Oil Nigeria Plc, and Oando Plc) covering the period 2014\u20132023, yielding 50 firm-year observations. Shareholders&#039; value was modelled as a function of the natural logarithms of land and building, plant and machinery, motor vehicle assets, and intangible assets. Descriptive statistics and panel-data diagnostic tests were conducted prior to estimation, while the Hausman specification test indicated that the fixed-effects model was the appropriate estimator (\u03c7\u00b2 = 14.34, p = 0.0063). The findings revealed that land and building had a positive and highly significant effect on shareholders&#039; value (\u03b2 = 51.91, p = 0.0012), while plant and machinery (\u03b2 = \u221220.60, p = 0.0071) and intangible assets (\u03b2 = \u221218.31, p = 0.0002) exerted significant negative effects. Motor vehicle assets showed no statistically significant effect on shareholders&#039; value (\u03b2 = \u221218.84, p = 0.1384). A robustness check conducted by excluding Oando Plc showed that the positive effect of land and building remained stable, while the effects of plant and machinery and intangible assets became statistically insignificant, indicating sensitivity of these relationships to the inclusion of Oando Plc. The study concluded that investment in land and building enhances shareholders&#039; value, while investments in plant and machinery and intangible assets require strategic evaluation and effective management to improve their contribution to shareholders&#039; value. The study recommends that listed oil and gas firms prioritize strategic investments in land and building while ensuring that investments in plant and machinery and intangible assets are efficiently managed to generate sustainable economic benefits and maximize shareholders&#039; value.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/birpub.org\/ijama\/journal_article\/effect-of-non-current-assets-on-shareholders-value-of-listed-oil-and-gas-firms-in-nigeria\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Effect of Non-Current Assets on Shareholders&#039; Value of Listed Oil and Gas Firms in Nigeria\" \/>\n<meta property=\"og:description\" content=\"This study examined the effect of non-current assets on the shareholders&#039; value of listed oil and gas firms in Nigeria. Specifically, the study investigated the effect of land and building, plant and machinery, motor vehicle assets, and intangible assets on shareholders&#039; value of listed oil and gas firms in Nigeria. The study adopted an ex post facto research design and utilized secondary data extracted from the audited annual reports of five listed oil and gas firms (Conoil Plc, Capital Oil and Gas Plc, TotalEnergies Marketing Nigeria Plc, MRS Oil Nigeria Plc, and Oando Plc) covering the period 2014\u20132023, yielding 50 firm-year observations. Shareholders&#039; value was modelled as a function of the natural logarithms of land and building, plant and machinery, motor vehicle assets, and intangible assets. Descriptive statistics and panel-data diagnostic tests were conducted prior to estimation, while the Hausman specification test indicated that the fixed-effects model was the appropriate estimator (\u03c7\u00b2 = 14.34, p = 0.0063). The findings revealed that land and building had a positive and highly significant effect on shareholders&#039; value (\u03b2 = 51.91, p = 0.0012), while plant and machinery (\u03b2 = \u221220.60, p = 0.0071) and intangible assets (\u03b2 = \u221218.31, p = 0.0002) exerted significant negative effects. Motor vehicle assets showed no statistically significant effect on shareholders&#039; value (\u03b2 = \u221218.84, p = 0.1384). A robustness check conducted by excluding Oando Plc showed that the positive effect of land and building remained stable, while the effects of plant and machinery and intangible assets became statistically insignificant, indicating sensitivity of these relationships to the inclusion of Oando Plc. The study concluded that investment in land and building enhances shareholders&#039; value, while investments in plant and machinery and intangible assets require strategic evaluation and effective management to improve their contribution to shareholders&#039; value. The study recommends that listed oil and gas firms prioritize strategic investments in land and building while ensuring that investments in plant and machinery and intangible assets are efficiently managed to generate sustainable economic benefits and maximize shareholders&#039; value.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/birpub.org\/ijama\/journal_article\/effect-of-non-current-assets-on-shareholders-value-of-listed-oil-and-gas-firms-in-nigeria\/\" \/>\n<meta property=\"og:site_name\" content=\"International Journal of Accounting, Marketing and Analytics (IJAMA)\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-20T07:44:25+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/birpub.org\\\/ijama\\\/journal_article\\\/effect-of-non-current-assets-on-shareholders-value-of-listed-oil-and-gas-firms-in-nigeria\\\/\",\"url\":\"https:\\\/\\\/birpub.org\\\/ijama\\\/journal_article\\\/effect-of-non-current-assets-on-shareholders-value-of-listed-oil-and-gas-firms-in-nigeria\\\/\",\"name\":\"Effect of Non-Current Assets on Shareholders' Value of Listed Oil and Gas Firms in Nigeria - International Journal of Accounting, Marketing and Analytics (IJAMA)\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/birpub.org\\\/ijama\\\/#website\"},\"datePublished\":\"2026-07-20T07:44:24+00:00\",\"dateModified\":\"2026-07-20T07:44:25+00:00\",\"description\":\"This study examined the effect of non-current assets on the shareholders' value of listed oil and gas firms in Nigeria. Specifically, the study investigated the effect of land and building, plant and machinery, motor vehicle assets, and intangible assets on shareholders' value of listed oil and gas firms in Nigeria. The study adopted an ex post facto research design and utilized secondary data extracted from the audited annual reports of five listed oil and gas firms (Conoil Plc, Capital Oil and Gas Plc, TotalEnergies Marketing Nigeria Plc, MRS Oil Nigeria Plc, and Oando Plc) covering the period 2014\u20132023, yielding 50 firm-year observations. Shareholders' value was modelled as a function of the natural logarithms of land and building, plant and machinery, motor vehicle assets, and intangible assets. Descriptive statistics and panel-data diagnostic tests were conducted prior to estimation, while the Hausman specification test indicated that the fixed-effects model was the appropriate estimator (\u03c7\u00b2 = 14.34, p = 0.0063). The findings revealed that land and building had a positive and highly significant effect on shareholders' value (\u03b2 = 51.91, p = 0.0012), while plant and machinery (\u03b2 = \u221220.60, p = 0.0071) and intangible assets (\u03b2 = \u221218.31, p = 0.0002) exerted significant negative effects. Motor vehicle assets showed no statistically significant effect on shareholders' value (\u03b2 = \u221218.84, p = 0.1384). A robustness check conducted by excluding Oando Plc showed that the positive effect of land and building remained stable, while the effects of plant and machinery and intangible assets became statistically insignificant, indicating sensitivity of these relationships to the inclusion of Oando Plc. The study concluded that investment in land and building enhances shareholders' value, while investments in plant and machinery and intangible assets require strategic evaluation and effective management to improve their contribution to shareholders' value. The study recommends that listed oil and gas firms prioritize strategic investments in land and building while ensuring that investments in plant and machinery and intangible assets are efficiently managed to generate sustainable economic benefits and maximize shareholders' value.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/birpub.org\\\/ijama\\\/journal_article\\\/effect-of-non-current-assets-on-shareholders-value-of-listed-oil-and-gas-firms-in-nigeria\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/birpub.org\\\/ijama\\\/journal_article\\\/effect-of-non-current-assets-on-shareholders-value-of-listed-oil-and-gas-firms-in-nigeria\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/birpub.org\\\/ijama\\\/journal_article\\\/effect-of-non-current-assets-on-shareholders-value-of-listed-oil-and-gas-firms-in-nigeria\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/birpub.org\\\/ijama\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Effect of Non-Current Assets on Shareholders&#8217; Value of Listed Oil and Gas Firms in Nigeria\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/birpub.org\\\/ijama\\\/#website\",\"url\":\"https:\\\/\\\/birpub.org\\\/ijama\\\/\",\"name\":\"International Journal of Accounting, Marketing and Analytics (IJAMA)\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/birpub.org\\\/ijama\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Effect of Non-Current Assets on Shareholders' Value of Listed Oil and Gas Firms in Nigeria - International Journal of Accounting, Marketing and Analytics (IJAMA)","description":"This study examined the effect of non-current assets on the shareholders' value of listed oil and gas firms in Nigeria. Specifically, the study investigated the effect of land and building, plant and machinery, motor vehicle assets, and intangible assets on shareholders' value of listed oil and gas firms in Nigeria. The study adopted an ex post facto research design and utilized secondary data extracted from the audited annual reports of five listed oil and gas firms (Conoil Plc, Capital Oil and Gas Plc, TotalEnergies Marketing Nigeria Plc, MRS Oil Nigeria Plc, and Oando Plc) covering the period 2014\u20132023, yielding 50 firm-year observations. Shareholders' value was modelled as a function of the natural logarithms of land and building, plant and machinery, motor vehicle assets, and intangible assets. Descriptive statistics and panel-data diagnostic tests were conducted prior to estimation, while the Hausman specification test indicated that the fixed-effects model was the appropriate estimator (\u03c7\u00b2 = 14.34, p = 0.0063). The findings revealed that land and building had a positive and highly significant effect on shareholders' value (\u03b2 = 51.91, p = 0.0012), while plant and machinery (\u03b2 = \u221220.60, p = 0.0071) and intangible assets (\u03b2 = \u221218.31, p = 0.0002) exerted significant negative effects. Motor vehicle assets showed no statistically significant effect on shareholders' value (\u03b2 = \u221218.84, p = 0.1384). A robustness check conducted by excluding Oando Plc showed that the positive effect of land and building remained stable, while the effects of plant and machinery and intangible assets became statistically insignificant, indicating sensitivity of these relationships to the inclusion of Oando Plc. The study concluded that investment in land and building enhances shareholders' value, while investments in plant and machinery and intangible assets require strategic evaluation and effective management to improve their contribution to shareholders' value. The study recommends that listed oil and gas firms prioritize strategic investments in land and building while ensuring that investments in plant and machinery and intangible assets are efficiently managed to generate sustainable economic benefits and maximize shareholders' value.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/birpub.org\/ijama\/journal_article\/effect-of-non-current-assets-on-shareholders-value-of-listed-oil-and-gas-firms-in-nigeria\/","og_locale":"en_US","og_type":"article","og_title":"Effect of Non-Current Assets on Shareholders' Value of Listed Oil and Gas Firms in Nigeria","og_description":"This study examined the effect of non-current assets on the shareholders' value of listed oil and gas firms in Nigeria. Specifically, the study investigated the effect of land and building, plant and machinery, motor vehicle assets, and intangible assets on shareholders' value of listed oil and gas firms in Nigeria. The study adopted an ex post facto research design and utilized secondary data extracted from the audited annual reports of five listed oil and gas firms (Conoil Plc, Capital Oil and Gas Plc, TotalEnergies Marketing Nigeria Plc, MRS Oil Nigeria Plc, and Oando Plc) covering the period 2014\u20132023, yielding 50 firm-year observations. Shareholders' value was modelled as a function of the natural logarithms of land and building, plant and machinery, motor vehicle assets, and intangible assets. Descriptive statistics and panel-data diagnostic tests were conducted prior to estimation, while the Hausman specification test indicated that the fixed-effects model was the appropriate estimator (\u03c7\u00b2 = 14.34, p = 0.0063). The findings revealed that land and building had a positive and highly significant effect on shareholders' value (\u03b2 = 51.91, p = 0.0012), while plant and machinery (\u03b2 = \u221220.60, p = 0.0071) and intangible assets (\u03b2 = \u221218.31, p = 0.0002) exerted significant negative effects. Motor vehicle assets showed no statistically significant effect on shareholders' value (\u03b2 = \u221218.84, p = 0.1384). A robustness check conducted by excluding Oando Plc showed that the positive effect of land and building remained stable, while the effects of plant and machinery and intangible assets became statistically insignificant, indicating sensitivity of these relationships to the inclusion of Oando Plc. The study concluded that investment in land and building enhances shareholders' value, while investments in plant and machinery and intangible assets require strategic evaluation and effective management to improve their contribution to shareholders' value. 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Specifically, the study investigated the effect of land and building, plant and machinery, motor vehicle assets, and intangible assets on shareholders' value of listed oil and gas firms in Nigeria. The study adopted an ex post facto research design and utilized secondary data extracted from the audited annual reports of five listed oil and gas firms (Conoil Plc, Capital Oil and Gas Plc, TotalEnergies Marketing Nigeria Plc, MRS Oil Nigeria Plc, and Oando Plc) covering the period 2014\u20132023, yielding 50 firm-year observations. Shareholders' value was modelled as a function of the natural logarithms of land and building, plant and machinery, motor vehicle assets, and intangible assets. Descriptive statistics and panel-data diagnostic tests were conducted prior to estimation, while the Hausman specification test indicated that the fixed-effects model was the appropriate estimator (\u03c7\u00b2 = 14.34, p = 0.0063). The findings revealed that land and building had a positive and highly significant effect on shareholders' value (\u03b2 = 51.91, p = 0.0012), while plant and machinery (\u03b2 = \u221220.60, p = 0.0071) and intangible assets (\u03b2 = \u221218.31, p = 0.0002) exerted significant negative effects. Motor vehicle assets showed no statistically significant effect on shareholders' value (\u03b2 = \u221218.84, p = 0.1384). A robustness check conducted by excluding Oando Plc showed that the positive effect of land and building remained stable, while the effects of plant and machinery and intangible assets became statistically insignificant, indicating sensitivity of these relationships to the inclusion of Oando Plc. The study concluded that investment in land and building enhances shareholders' value, while investments in plant and machinery and intangible assets require strategic evaluation and effective management to improve their contribution to shareholders' value. 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