Environmental Cost Disclosure and Corporate Performance of Quoted Foods and Beverages Firms in Nigeria
INTERNATIONAL JOURNAL OF TREND IN SCIENTIFIC RESEARCH AND DEVELOPMENT, 5 (5):
897-908 (August 2021)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. 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