Effect Of Environmental Accounting On Financial Performances Of Listed Firms In Nigeria:- Ndulue Chukwuma C
ABSTRACT
The
study investigated effect ofenvironmental accounting onfinancialperformance
oflistedfirms in Nigeria. The study used expostfactorresearch design
andextractedsecondary datafrom cross section oflistedfirmsfrom 2009-2018. To
ascertain the relationship ofthe variables it employed Return on asset(ROA),
Return on Capital Employed (ROCE) and Net profit margin (NPM) as collective
proxiesfor environmental accounting. The study engages panel leastsquare method
of estimated to ascertain the relationship ofthe variables. The findings shows
that there is positive significant relationship of the variables. The finding
shows that there is positive significant relationship between environmental
costsprofit after tax oflisted breweryfirms, it wasfound that 85.5% ofthe total
variation in profit after tax attributable to changes in environmental costs,
Environmental costs have significant effect on return on asset and profit after
tax. The study recommends that management oflistedfirms should ensure that they
are environmentalfriendly for potential investors to invest in theirfirms.
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NDULUE, C (2024). Effect Of Environmental Accounting On Financial Performances Of Listed Firms In Nigeria:- Ndulue Chukwuma C. Repository.mouau.edu.ng: Retrieved Nov 23, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-environmental-accounting-on-financial-performances-of-listed-firms-in-nigeria-ndulue-chukwuma-c-7-2
CHIDIEBERE, NDULUE. "Effect Of Environmental Accounting On Financial Performances Of Listed Firms In Nigeria:- Ndulue Chukwuma C" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 30 Jul. 2024, https://repository.mouau.edu.ng/work/view/effect-of-environmental-accounting-on-financial-performances-of-listed-firms-in-nigeria-ndulue-chukwuma-c-7-2. Accessed 23 Nov. 2024.
CHIDIEBERE, NDULUE. "Effect Of Environmental Accounting On Financial Performances Of Listed Firms In Nigeria:- Ndulue Chukwuma C". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 30 Jul. 2024. Web. 23 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-environmental-accounting-on-financial-performances-of-listed-firms-in-nigeria-ndulue-chukwuma-c-7-2 >.
CHIDIEBERE, NDULUE. "Effect Of Environmental Accounting On Financial Performances Of Listed Firms In Nigeria:- Ndulue Chukwuma C" Repository.mouau.edu.ng (2024). Accessed 23 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-environmental-accounting-on-financial-performances-of-listed-firms-in-nigeria-ndulue-chukwuma-c-7-2