ABSTRACT
The
main objective of the study is to examine the effect of environmental cost
disclosure on the financial performance oflistedfirms in Nigeria. This study
adopts ex-postfacto research design. Also, the use ofcontent analysis will be employed
to measure the environmental cost component offirms in line with the 5
environmental cost criteria adopted by Dragomir et al,. (2011). The research
work adopts the secondary source ofdata in obtaining all the data neededfor the
study. The simple linear regression technique using ordinary least square
regression (OLS) method is adopted in investigating the relationship between
the dependents and independent variable. In the course of this study it
wasfound out that environmental cost disclosure has a negative relationship
with the turnover ofthe listed manufacturing firms in Nigeria. Also, the result
presents an insignificant effect ofenvironmental cost disclosure on the
turnover ofmanufacturing listedfirms in Nigeria. In conclusion environmental cost
disclosure has a negative insignificant effect on the turnover of listed
manufacturing firms in Nigeria and environmental cost disclosure has a negative
insignificant effect on the profit after tax of listed manufacturing firms in
Nigeria. In recommendation, Investors in the manufacturing sector should use
income from the business activities ofthefirmsin engaging in
environmentalfriendly activities that will meet the sustainable development
goals as well better the health, social and economic life ofthe host communities
NJOKU, K (2024). Effect Of Environmental Cost Disclosure On Financial Performance Of Firms In Nigeria:- Njoku Chinedu K. Repository.mouau.edu.ng: Retrieved Sep 07, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-environmental-cost-disclosure-on-financial-performance-of-firms-in-nigeria-njoku-chinedu-k-7-2
KENNEDY, NJOKU. "Effect Of Environmental Cost Disclosure On Financial Performance Of Firms In Nigeria:- Njoku Chinedu K" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 23 Jul. 2024, https://repository.mouau.edu.ng/work/view/effect-of-environmental-cost-disclosure-on-financial-performance-of-firms-in-nigeria-njoku-chinedu-k-7-2. Accessed 07 Sep. 2024.
KENNEDY, NJOKU. "Effect Of Environmental Cost Disclosure On Financial Performance Of Firms In Nigeria:- Njoku Chinedu K". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 23 Jul. 2024. Web. 07 Sep. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-environmental-cost-disclosure-on-financial-performance-of-firms-in-nigeria-njoku-chinedu-k-7-2 >.
KENNEDY, NJOKU. "Effect Of Environmental Cost Disclosure On Financial Performance Of Firms In Nigeria:- Njoku Chinedu K" Repository.mouau.edu.ng (2024). Accessed 07 Sep. 2024. https://repository.mouau.edu.ng/work/view/effect-of-environmental-cost-disclosure-on-financial-performance-of-firms-in-nigeria-njoku-chinedu-k-7-2