This study examined The Effect of Triple Bottom Line Accounting on the Performance of Listed Manufacturing Firms in Nigeria. The sample comprises 40 manufacturing firms listed on the Nigerian Stock Exchange (NSE), covering the period of 2015 to 2019. The combination of 40 firms for a five year period provides a balanced panel of observation, which were analyzed using a cross-sectional and ex-post facto research design. Triple Bottom Line Accounting measures proxies are, economic cost, social cost, and environmental cost. Performance measures proxies are, Earnings Per Share, Market Value Per Share, Tobins Q Ratio, Net Asset Value Per Share, and Economic Value Added. The postulated hypotheses were tested, using panel least square method of Multiple Regression Analysis. Multiple regression analysis 1 shows F-Statistics outcome of 0.626473. Multiple regression analysis 2 shows r-squared outcome of 0.000151. Multiple regression analysis 3 shows R-square of 0.025613 Multiple regression analysis 4 shows Adj(R2) of 0.124100, Multiple regression analysis 5 shows f-statistics is 0.589283, all supporting the credibility of regression equation and powers of the independent variables in predicting changes that occur in the Performance of manufacturing firms in Nigeria. Based on this, we accept that the various indicators of Triple Bottom Line Accounting, in this research work, jointly have significant influence on the Performance of Listed Manufacturing Firms in Nigeria since the residual statistics indicate that the regression model is properly fitted. We recommended that government should help to put in place some guidelines for manufacturers to contribute to their environment and the society at large. Business management and managers should adopt triple bottom line as a guide to report to stakeholders on the allocation of benefits not only to shareholders but to other stakeholders.
-- (2023). Effect Of Triple Bottom Line Accounting On The Performance Of Listed Manufacturing Firms In Nigeria. Repository.mouau.edu.ng: Retrieved Dec 04, 2023, from https://repository.mouau.edu.ng/work/view/effect-of-triple-bottom-line-accounting-on-the-performance-of-listed-manufacturing-firms-in-nigeria-7-2
--. "Effect Of Triple Bottom Line Accounting On The Performance Of Listed Manufacturing Firms In Nigeria" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 20 Jun. 2023, https://repository.mouau.edu.ng/work/view/effect-of-triple-bottom-line-accounting-on-the-performance-of-listed-manufacturing-firms-in-nigeria-7-2. Accessed 04 Dec. 2023.
--. "Effect Of Triple Bottom Line Accounting On The Performance Of Listed Manufacturing Firms In Nigeria". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 20 Jun. 2023. Web. 04 Dec. 2023. < https://repository.mouau.edu.ng/work/view/effect-of-triple-bottom-line-accounting-on-the-performance-of-listed-manufacturing-firms-in-nigeria-7-2 >.
--. "Effect Of Triple Bottom Line Accounting On The Performance Of Listed Manufacturing Firms In Nigeria" Repository.mouau.edu.ng (2023). Accessed 04 Dec. 2023. https://repository.mouau.edu.ng/work/view/effect-of-triple-bottom-line-accounting-on-the-performance-of-listed-manufacturing-firms-in-nigeria-7-2