ABSTRACT
The
main objective of the study is to examine the effect ofenvironmental cost
disclosure on the financial performance of listed firms in Nigeria. This study
adopts ex-postfacto research design. Also, the use of content 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 of the listed manufacturing firms in Nigeria. Also, the
result presents an insignificant effect of environmental cost disclosure on the
turnover of manufacturing listed firms 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 oflisted manufacturing firms in
Nigeria. In recommendation, Investors in the manufacturing sector should use
income from the business activities ofthe firms in engaging in
environmentalfriendly activities that will meet the sustainable development
goals as well better the health, social and economic life ofthe host
communities.
NNOCHIRIONYE, B (2024). Effect Of Internal Auditing On Fraud Detection And Prevention Of Commercial Banks In Nigeria:- Nnochirionye Chinanu B. Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-internal-auditing-on-fraud-detection-and-prevention-of-commercial-banks-in-nigeria-nnochirionye-chinanu-b-7-2
BEZALEEL, NNOCHIRIONYE. "Effect Of Internal Auditing On Fraud Detection And Prevention Of Commercial Banks In Nigeria:- Nnochirionye Chinanu B" Mouau.afribary.org. Mouau.afribary.org, 09 Aug. 2024, https://repository.mouau.edu.ng/work/view/effect-of-internal-auditing-on-fraud-detection-and-prevention-of-commercial-banks-in-nigeria-nnochirionye-chinanu-b-7-2. Accessed 30 Oct. 2024.
BEZALEEL, NNOCHIRIONYE. "Effect Of Internal Auditing On Fraud Detection And Prevention Of Commercial Banks In Nigeria:- Nnochirionye Chinanu B". Mouau.afribary.org, Mouau.afribary.org, 09 Aug. 2024. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-internal-auditing-on-fraud-detection-and-prevention-of-commercial-banks-in-nigeria-nnochirionye-chinanu-b-7-2 >.
BEZALEEL, NNOCHIRIONYE. "Effect Of Internal Auditing On Fraud Detection And Prevention Of Commercial Banks In Nigeria:- Nnochirionye Chinanu B" Mouau.afribary.org (2024). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/effect-of-internal-auditing-on-fraud-detection-and-prevention-of-commercial-banks-in-nigeria-nnochirionye-chinanu-b-7-2