ENVIRONMENTAL ACCOUNTING INFORMATION AND THE PERFORMANCE OF QUOTED COMPANIES IN NIGERIA

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dc.contributor.authorAbogun, Segun
dc.contributor.authorFagbemi, Temitope Olamide
dc.contributor.authorFadipe, Tolulope Gideon
dc.date.accessioned2020-05-22T23:22:54Z
dc.date.available2020-05-22T23:22:54Z
dc.date.issued2015
dc.description.abstractThis study provides an insight on companies’ attitude to its environment. The objective of this study is to investigate relationship between the disclosure of environmental information and performance of quoted companies in Nigeria. The data were collected from Audited Annual Financial Report and Accounts of thirty-six randomly selected quoted companies in Nigeria. The data were analysed using simple regression analysis. The findings of the result show that there is significant negative relationship between environmental accounting and Return on Capital Employed (ROCE) and Asset Turnover; and a significant positive relationship between environmental accounting and Net Profit Margin and Earnings per Share (EPS). Based on these findings, it was recommended that corporate organisations whose operations have impact on their environment should develop Operating Plan and Standard which focus on their impact on the environment.en_US
dc.identifier.citationAbogun, S., Fagbemi, T.O. & Fadipe, T.G. (2015): Environmental Accounting Information and the Performance of Quoted Companies in Nigeria. Ilorin Journal of Accounting, 2(1), 1 - 18. Published by Department of Accounting, Faculty of Management Sciences, University of Ilorin, Nigeria.en_US
dc.identifier.issn2408-5375
dc.identifier.urihttp://hdl.handle.net/123456789/3977
dc.language.isoenen_US
dc.publisherDepartment of Accounting, Faculty of Management Sciences, University of Ilorin. Nigeriaen_US
dc.subjectEnvironmental accounting,en_US
dc.subjectPerformance,en_US
dc.subjectEnvironmental liabilitiesen_US
dc.subjectEnvironmental cost,en_US
dc.titleENVIRONMENTAL ACCOUNTING INFORMATION AND THE PERFORMANCE OF QUOTED COMPANIES IN NIGERIAen_US
dc.typeArticleen_US

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