Environmental accounting and firm profitability in Nigeria: Do firm-specific effects matter?
The study aims to investigate the effect of environmental accounting on the financial performance of firms in Nigeria.It utilizes a cross-sectional research design and content analysis to obtain environmental disclosure information from the audited annual reports. Regression analysis, adopting the o...
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| Format: | Article |
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Social Science Electronic Publishing
2015
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| _version_ | 1803627107378528256 |
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| author | Che Ahmad, Ayoib Osazuwa, Nosakhare Peter Mgbame, Chijoke Oscar |
| author_facet | Che Ahmad, Ayoib Osazuwa, Nosakhare Peter Mgbame, Chijoke Oscar |
| author_sort | Che Ahmad, Ayoib |
| collection | UUM |
| description | The study aims to investigate the effect of environmental accounting on the financial performance of firms in Nigeria.It utilizes a cross-sectional research design and content analysis to obtain environmental disclosure information from the audited annual reports. Regression analysis, adopting the ordinary least square method, is used and the results reveal that there exists a significant relationship between environmental accounting disclosure and firm's financial performance when environmental accounting is moderated by firm-specific variables such as firm size, industry type and auditor firm type.The primary contribution of the paper is a more realistic appraisal of the relation between environmental disclosure and firm's financial performance by specifying models that account for both individual effects of environmental disclosure and the effect of interactions between environmental disclosure and firm-specific variables on firm's financial performance. |
| first_indexed | 2024-07-04T06:00:48Z |
| format | Article |
| id | uum-16190 |
| institution | Universiti Utara Malaysia |
| last_indexed | 2024-07-04T06:00:48Z |
| publishDate | 2015 |
| publisher | Social Science Electronic Publishing |
| record_format | dspace |
| spelling | uum-161902016-04-12T08:27:45Z https://repo.uum.edu.my/id/eprint/16190/ Environmental accounting and firm profitability in Nigeria: Do firm-specific effects matter? Che Ahmad, Ayoib Osazuwa, Nosakhare Peter Mgbame, Chijoke Oscar HF5601 Accounting The study aims to investigate the effect of environmental accounting on the financial performance of firms in Nigeria.It utilizes a cross-sectional research design and content analysis to obtain environmental disclosure information from the audited annual reports. Regression analysis, adopting the ordinary least square method, is used and the results reveal that there exists a significant relationship between environmental accounting disclosure and firm's financial performance when environmental accounting is moderated by firm-specific variables such as firm size, industry type and auditor firm type.The primary contribution of the paper is a more realistic appraisal of the relation between environmental disclosure and firm's financial performance by specifying models that account for both individual effects of environmental disclosure and the effect of interactions between environmental disclosure and firm-specific variables on firm's financial performance. Social Science Electronic Publishing 2015-01 Article PeerReviewed Che Ahmad, Ayoib and Osazuwa, Nosakhare Peter and Mgbame, Chijoke Oscar (2015) Environmental accounting and firm profitability in Nigeria: Do firm-specific effects matter? IUP Journal of Accounting Research & Audit Practices, 14 (1). p. 43. ISSN 0972-690X http://www.iupindia.in/1501/Accounting%20Research%20and%20Audit%20Practices/Environmental_Accounting_and_Firm.html |
| spellingShingle | HF5601 Accounting Che Ahmad, Ayoib Osazuwa, Nosakhare Peter Mgbame, Chijoke Oscar Environmental accounting and firm profitability in Nigeria: Do firm-specific effects matter? |
| title | Environmental accounting and firm profitability in Nigeria: Do firm-specific effects matter? |
| title_full | Environmental accounting and firm profitability in Nigeria: Do firm-specific effects matter? |
| title_fullStr | Environmental accounting and firm profitability in Nigeria: Do firm-specific effects matter? |
| title_full_unstemmed | Environmental accounting and firm profitability in Nigeria: Do firm-specific effects matter? |
| title_short | Environmental accounting and firm profitability in Nigeria: Do firm-specific effects matter? |
| title_sort | environmental accounting and firm profitability in nigeria do firm specific effects matter |
| topic | HF5601 Accounting |
| work_keys_str_mv | AT cheahmadayoib environmentalaccountingandfirmprofitabilityinnigeriadofirmspecificeffectsmatter AT osazuwanosakharepeter environmentalaccountingandfirmprofitabilityinnigeriadofirmspecificeffectsmatter AT mgbamechijokeoscar environmentalaccountingandfirmprofitabilityinnigeriadofirmspecificeffectsmatter |