INFLUENCE OF ENVIRONMENTAL ACCOUNTING ON THE PERFORMANCE OF PHARMACEUTICAL COMPANIES IN NIGERIA
| dc.contributor.author | Mubaraq, Sanni | |
| dc.contributor.author | Kolawole, Kayode | |
| dc.date.accessioned | 2023-01-23T09:10:25Z | |
| dc.date.available | 2023-01-23T09:10:25Z | |
| dc.date.issued | 2019 | |
| dc.description.abstract | Environmental accounting has the potential to provide key information that policymakers can use to understand the state of the environment. However, the haste to develop the Nigerian nation does not always incorporate pollution control and waste management into environmental management plan. Hence, this study primarily evaluated the influence of environmental accounting on the performance of pharmaceutical companies in Nigeria. The study specifically examined the determinants of environmental accounting in pharmaceutical companies in Nigeria as well as the effect of environmental accounting on the profitability of pharmaceutical companies in Nigeria. Finally, the study examined the effect of environmental accounting on shareholders’ wealth maximisation in pharmaceutical companies in Nigeria. The study employed secondary data which was obtained from the financial statements of all listed pharmaceutical companies in Nigeria. Panel data regression analysis was used to achieve the objectives of the study. Results of the study revealed that there was a positive relationship between measures of performance and environmental accounting reports (such as community development and expenses incurred on employees’ welfare). The study concluded that environmental accounting positively influenced the performance of pharmaceutical companies in Nigeria. The study thus recommended that pharmaceutical companies should ensure that they spend more on the welfare of their employees so as to encourage them in putting their best in the company which often lead to an enhanced performance. | en_US |
| dc.identifier.uri | https://uilspace.unilorin.edu.ng/handle/20.500.12484/8406 | |
| dc.publisher | Faculty of Management Sciences, Al-hikmah University | en_US |
| dc.title | INFLUENCE OF ENVIRONMENTAL ACCOUNTING ON THE PERFORMANCE OF PHARMACEUTICAL COMPANIES IN NIGERIA | en_US |