Effect Of Green Accounting On The Performance Of Manufacturing Firms In Nigeria (A Study Of The Nigeria Breweries):- Okoro Tochukwu G
ABSTRACT
This
study is to examine the effect of green accounting on the performnce of
manufacturingfirms in Nigeria. The specific objectives are; to determine the effect
ofdisclosure on waste management (WM) on return on equity and to examine the
impact ofdisclosure on employee health and safety (EHS) on return on equity. To
achieve the objectives of the study ex-post facto research design was adopted.
The study adopted secondary data. Data were sourced through the use ofannual
reports and accounts ofselectedfirms. To test the hypotheses, multiple
regression analysis was used. The findings revealed that disclosure on waste
management (WM) has no significant effect on return on equity. The findings
also revealed that Disclosure on employee health and safety (EHS) has no
significant effect on return on equity. Nigeria. The study recommends that
there should be an accounting standard for measuring, treatment and disclosure
of firms ’ environmental practices. This will enhance proper environmental
reporting. Firms should adopt uniform reporting and disclosure standards
ofenvironmental practicesfor the purpose ofcontrol and measurement
ofperformance.
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OKORO, G (2024). Effect Of Green Accounting On The Performance Of Manufacturing Firms In Nigeria (A Study Of The Nigeria Breweries):- Okoro Tochukwu G. Repository.mouau.edu.ng: Retrieved Nov 22, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-green-accounting-on-the-performance-of-manufacturing-firms-in-nigeria-a-study-of-the-nigeria-breweries-okoro-tochukwu-g-7-2
GODFREY, OKORO. "Effect Of Green Accounting On The Performance Of Manufacturing Firms In Nigeria (A Study Of The Nigeria Breweries):- Okoro Tochukwu G" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 05 Jul. 2024, https://repository.mouau.edu.ng/work/view/effect-of-green-accounting-on-the-performance-of-manufacturing-firms-in-nigeria-a-study-of-the-nigeria-breweries-okoro-tochukwu-g-7-2. Accessed 22 Nov. 2024.
GODFREY, OKORO. "Effect Of Green Accounting On The Performance Of Manufacturing Firms In Nigeria (A Study Of The Nigeria Breweries):- Okoro Tochukwu G". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 05 Jul. 2024. Web. 22 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-green-accounting-on-the-performance-of-manufacturing-firms-in-nigeria-a-study-of-the-nigeria-breweries-okoro-tochukwu-g-7-2 >.
GODFREY, OKORO. "Effect Of Green Accounting On The Performance Of Manufacturing Firms In Nigeria (A Study Of The Nigeria Breweries):- Okoro Tochukwu G" Repository.mouau.edu.ng (2024). Accessed 22 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-green-accounting-on-the-performance-of-manufacturing-firms-in-nigeria-a-study-of-the-nigeria-breweries-okoro-tochukwu-g-7-2