This study determined the effect of Environmental Cost Disclosure and Performance of Quoted foods and beverages firms in Nigeria. Ex post facto research design and content analysis was adapted for the study. Sample size of nine 9 Foods and Beverage firms were used from twelve 12 Foods and Beverage firms. Data for the study were collected from the audited accounts of the sampled Food and Beverage firms in Nigeria from 2010 to 2019. Formulated hypotheses were tested using multiple linear regression analysis with the aid of E view 9.0. Environmental restoration cost and environmental pollution control cost has no significant effect on firm’s return on assets. Therefore, recommended that the implementation of greener technique, that is, environmental restoration enhanced mark up to protect the environment and increased firms’ return on assets. Egbunike, Patrick A. | Odumodu, Mary Theresa C. "Environmental Cost Disclosure and Corporate Performance of Quoted Foods and Beverages Firms 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/ijtsrd44971.pdf Paper URL: https://www.ijtsrd.com/management/organizational-behaviour/44971/environmental-cost-disclosure-and-corporate-performance-of-quoted-foods-and-beverages-firms-in-nigeria/egbunike-patrick-a
International Journal of Trend in Scientific Research and Development (IJTSRD)
Volume 5 Issue 5, July-August 2021 Available Online: www.ijtsrd.com e-ISSN: 2456 – 6470
@ IJTSRD | Unique Paper ID – IJTSRD44971 | Volume – 5 | Issue – 5 | Jul-Aug 2021
Page 897
Environmental Cost Disclosure and Corporate Performance
of Quoted Foods and Beverages Firms in Nigeria
Egbunike, Patrick A.; Odumodu, Mary Theresa C.
Department Of Accountancy, Nnamdi Azikiwe University, Awka, Nigeria
ABSTRACT
This study determined the effect of Environmental Cost Disclosure
and Performance of Quoted foods and beverages firms in Nigeria. Ex
post facto research design and content analysis was adapted for the
study. Sample size of nine (9) Foods and Beverage firms were used
from twelve (12) Foods and Beverage firms. Data for the study were
collected from the audited accounts of the sampled Food and
Beverage firms in Nigeria from 2010 to 2019. Formulated hypotheses
were tested using multiple linear regression analysis with the aid of
E-view 9.0. Environmental restoration cost and environmental
pollution control cost has no significant effect on firm’s return on
assets. Therefore, recommended that the implementation of greener
technique, that is, environmental restoration enhanced mark-up to
protect the environment and increased firms’ return on assets.
KEYWORDS: Environmental Cost Disclosure, Performance, and
Return on assets
How to cite this paper: Egbunike,
Patrick A. | Odumodu, Mary Theresa C.
"Environmental Cost Disclosure and
Corporate Performance of Quoted Foods
and
Beverages
Firms in Nigeria"
Published
in
International Journal
of
Trend
in
Scientific Research
and Development
(ijtsrd), ISSN: 2456-
6470, Volume-5 | Issue-5, August 2021,
pp.897-908,
URL:
www.ijtsrd.com/papers/ijtsrd44971.pdf
Copyright © 2021 by author (s) and
International Journal of Trend in
Scientific Research and Development
Journal. This is an
Open Access article
distributed under the
terms