Green Accounting and Firm Performance in Nigeria
Journal Title: International Journal of Trend in Scientific Research and Development - Year 2021, Vol 5, Issue 5
Abstract
This study examines the impact of green accounting on firm performance in Nigeria. TobinQ was use to measure the firm value. The study selected 72 manufacturing firms listed on the Nigerian Stock Exchange that disclosed green accounting information in line with GRI 4. Ex post facto research design was used and secondary data were collected from annual report of sampled firms from 2012 2019. The data were analyzed with descriptive statistics and correlation analysis while pooled ordinary least squared regression was employed to test formulated hypotheses. From the analysis it was discovered that material and energy disclosure have positive and significant effect on firm performance. Based on these findings, the study recommends that company’s should develop policy concerning materials used to produce and package company’s primary product and services during the reporting period and firms should also make their operation more sustainable by reporting on their energy consumption and energy efficiency policy being aware of it’s in becoming accountable and responsible. Okoli Pamela. C | Onuora J. K. J | Emeka- Nwokeji, N. A "Green Accounting and Firm Performance in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-5 , August 2021, URL: https://www.ijtsrd.com/papers/ijtsrd45057.pdf Paper URL: https://www.ijtsrd.com/management/accounting-and-finance/45057/green-accounting-and-firm-performance-in-nigeria/okoli-pamela-c
Authors and Affiliations
Okoli Pamela. C | Onuora J. K. J | Emeka- Nwokeji, N. A
Keywords
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