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.