Effect of Environmental Accounting On The Profitability Of Firms In Nigeria: A Study Of Listed Firms In The Nigerian Stock Exchange:- Nduka Florence O.
ABSTRACT
This
study examines the effect of environmental accounting on the profitcihility of
firms in Nigeria. This study adopts ex-post research design. A
purposive/convenience sampling method was used to select 4 companies from 5
sectors within the oil and manufacturing industry that are listed on the
Nigerian stock exchange covering the period of 2010-2015 (6 years). This study
uses secondary data in obtaining the annual financial report ofthe firms and
al! data neededfor the study. The keyfindings ofstudy shows that environmental
protection cost has no significant effect on the profitability oflistedfirms in
line yvith the first specific objectives which is to examine the effect
ofenvironmental protection cost has no significant effect on the profitability
of listed firms in line with the first specific objective which is to examine
the effect ofenvironmental protection on the probability of firms. Therefore,
further findings reveal that sustainable development cost has a significant
effect on the prqfltabiliW oflistedfirms in line -with the second specific
objective which is to ascertain the effect ofsustainable development cost on
the profitability offirms. Based on the /hidings ofthis study from the test
oftwo hypothesis earlierformulated the study concluded in respect to the
hypothesis that environmental protection cost has no effect on the
profitability of firms and sustainable development cost has a significant
effect on the profitability offirms. Based on this, it was recommended that
there should b。a high
level of awareness of environmental issues and a positive attitude towards
liability and cost.
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NDUKA, O (2024). Effect of Environmental Accounting On The Profitability Of Firms In Nigeria: A Study Of Listed Firms In The Nigerian Stock Exchange:- Nduka Florence O.. Repository.mouau.edu.ng: Retrieved Apr 28, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-environmental-accounting-on-the-profitability-of-firms-in-nigeria-a-study-of-listed-firms-in-the-nigerian-stock-exchange-nduka-florence-o-7-2
OLANMA, NDUKA. "Effect of Environmental Accounting On The Profitability Of Firms In Nigeria: A Study Of Listed Firms In The Nigerian Stock Exchange:- Nduka Florence O." Repository.mouau.edu.ng. Repository.mouau.edu.ng, 28 Mar. 2024, https://repository.mouau.edu.ng/work/view/effect-of-environmental-accounting-on-the-profitability-of-firms-in-nigeria-a-study-of-listed-firms-in-the-nigerian-stock-exchange-nduka-florence-o-7-2. Accessed 28 Apr. 2024.
OLANMA, NDUKA. "Effect of Environmental Accounting On The Profitability Of Firms In Nigeria: A Study Of Listed Firms In The Nigerian Stock Exchange:- Nduka Florence O.". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 28 Mar. 2024. Web. 28 Apr. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-environmental-accounting-on-the-profitability-of-firms-in-nigeria-a-study-of-listed-firms-in-the-nigerian-stock-exchange-nduka-florence-o-7-2 >.
OLANMA, NDUKA. "Effect of Environmental Accounting On The Profitability Of Firms In Nigeria: A Study Of Listed Firms In The Nigerian Stock Exchange:- Nduka Florence O." Repository.mouau.edu.ng (2024). Accessed 28 Apr. 2024. https://repository.mouau.edu.ng/work/view/effect-of-environmental-accounting-on-the-profitability-of-firms-in-nigeria-a-study-of-listed-firms-in-the-nigerian-stock-exchange-nduka-florence-o-7-2