Effect Of Green Accounting On Performance Of Manufacturing Firms in Nigeria

AZUBUIKE | 47 pages (10383 words) | Projects
Accounting | Co Authors: ONYINYECHI CYNTHIA

ABSTRACT

This study examined the effect of green accounting on the performance of manufacturing firms in Nigeria. The specific objectives are; to determine the effect of disclosure on waste management (WM) on return on equity and to examine the impact of disclosure 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 of annual reports and accounts of selected firms. 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 of environmental practices for the purpose of control and measurement of performance.

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APA

AZUBUIKE, A (2023). Effect Of Green Accounting On Performance Of Manufacturing Firms in Nigeria. Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-green-accounting-on-performance-of-manufacturing-firms-in-nigeria-7-2

MLA 8th

AZUBUIKE, AZUBUIKE. "Effect Of Green Accounting On Performance Of Manufacturing Firms in Nigeria" Mouau.afribary.org. Mouau.afribary.org, 01 Jun. 2023, https://repository.mouau.edu.ng/work/view/effect-of-green-accounting-on-performance-of-manufacturing-firms-in-nigeria-7-2. Accessed 31 Oct. 2024.

MLA7

AZUBUIKE, AZUBUIKE. "Effect Of Green Accounting On Performance Of Manufacturing Firms in Nigeria". Mouau.afribary.org, Mouau.afribary.org, 01 Jun. 2023. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-green-accounting-on-performance-of-manufacturing-firms-in-nigeria-7-2 >.

Chicago

AZUBUIKE, AZUBUIKE. "Effect Of Green Accounting On Performance Of Manufacturing Firms in Nigeria" Mouau.afribary.org (2023). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/effect-of-green-accounting-on-performance-of-manufacturing-firms-in-nigeria-7-2

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