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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| Main Authors: | , , |
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| Format: | Article |
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Social Science Electronic Publishing
2015
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/16190/ http://www.iupindia.in/1501/Accounting%20Research%20and%20Audit%20Practices/Environmental_Accounting_and_Firm.html |
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| Institution: | Universiti Utara Malaysia |
| Summary: | 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. |
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