%0 Journal Article %1 noauthororeditor %A Isaac, Dr. Odogu Laime %D 2023 %J INTERNATIONAL JOURNAL OF TREND IN SCIENTIFIC RESEARCH AND DEVELOPMENT %K Bottom Economic Environmental Fixed Line, Triple cost cost, effect, %N 3 %P 1087-1103 %T Triple Bottom Line Accounting and How it Affects the Performance of Quoted Agricultural Product Firms in Nigeria %U https://www.ijtsrd.com.com/management/accounting-and-finance/58570/triple-bottom-line-accounting-and-how-it-affects-the-performance-of-quoted-agricultural-product-firms-in-nigeria/dr-odogu-laime-isaac %V 7 %X This study is to ascertain triple bottom line accounting and how it affects the performance of quoted agricultural product firms in Nigeria. The study adopted a cross sectional research design. We examined the inter relationship among variables using data obtained from Nigeria Stock Exchange on a cross section of the performance of quoted agricultural firms in specific periods of 2016 to 2020. A total of two hypotheses was formulated, and analyzed using multiple regression with the adoption of fixed effect or least square dummy variable LSDV model. From our findings, Triple Bottom Line Accounting jointly has significant influence on the performance of quoted agricultural product firms in Nigeria. It was established that Economic Cost EC and Environmental Cost EVC have a positive and significant effect on the variables of the performance of quoted agricultural product firms in Nigeria while Social Cost has positive and non significant effect on the variable of the performance of quoted agricultural product firms in Nigeria. Recommendations were made that government, as the custodian and protector of the society, and the environment, should help put in place some guidelines for manufacturers to contribute to their environment and the society at large. Similarly, managers should adopt triple bottom line as a guide to report to stakeholder on the allocation of benefits not only to shareholders but to other stakeholders. Dr. Odogu Laime Isaac "Triple Bottom Line Accounting and How it Affects the Performance of Quoted Agricultural Product Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-3 , June 2023, URL: https://www.ijtsrd.com.com/papers/ijtsrd58570.pdf Paper URL: https://www.ijtsrd.com.com/management/accounting-and-finance/58570/triple-bottom-line-accounting-and-how-it-affects-the-performance-of-quoted-agricultural-product-firms-in-nigeria/dr-odogu-laime-isaac

@article{noauthororeditor, abstract = {This study is to ascertain triple bottom line accounting and how it affects the performance of quoted agricultural product firms in Nigeria. The study adopted a cross sectional research design. We examined the inter relationship among variables using data obtained from Nigeria Stock Exchange on a cross section of the performance of quoted agricultural firms in specific periods of 2016 to 2020. A total of two hypotheses was formulated, and analyzed using multiple regression with the adoption of fixed effect or least square dummy variable LSDV model. From our findings, Triple Bottom Line Accounting jointly has significant influence on the performance of quoted agricultural product firms in Nigeria. It was established that Economic Cost EC and Environmental Cost EVC have a positive and significant effect on the variables of the performance of quoted agricultural product firms in Nigeria while Social Cost has positive and non significant effect on the variable of the performance of quoted agricultural product firms in Nigeria. Recommendations were made that government, as the custodian and protector of the society, and the environment, should help put in place some guidelines for manufacturers to contribute to their environment and the society at large. Similarly, managers should adopt triple bottom line as a guide to report to stakeholder on the allocation of benefits not only to shareholders but to other stakeholders. Dr. Odogu Laime Isaac "Triple Bottom Line Accounting and How it Affects the Performance of Quoted Agricultural Product Firms in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-3 , June 2023, URL: https://www.ijtsrd.com.com/papers/ijtsrd58570.pdf Paper URL: https://www.ijtsrd.com.com/management/accounting-and-finance/58570/triple-bottom-line-accounting-and-how-it-affects-the-performance-of-quoted-agricultural-product-firms-in-nigeria/dr-odogu-laime-isaac }, added-at = {2023-07-18T14:28:49.000+0200}, author = {Isaac, Dr. Odogu Laime}, biburl = {https://www.bibsonomy.org/bibtex/283b1a0d4d95e3082e97000795ec0698d/ijtsrd}, interhash = {f511519fb448770335b5ccf9fc85835b}, intrahash = {83b1a0d4d95e3082e97000795ec0698d}, issn = {2456-6470}, journal = {INTERNATIONAL JOURNAL OF TREND IN SCIENTIFIC RESEARCH AND DEVELOPMENT}, keywords = {Bottom Economic Environmental Fixed Line, Triple cost cost, effect,}, language = {english}, month = {June}, number = 3, pages = {1087-1103}, timestamp = {2023-07-18T14:28:49.000+0200}, title = {Triple Bottom Line Accounting and How it Affects the Performance of Quoted Agricultural Product Firms in Nigeria }, url = {https://www.ijtsrd.com.com/management/accounting-and-finance/58570/triple-bottom-line-accounting-and-how-it-affects-the-performance-of-quoted-agricultural-product-firms-in-nigeria/dr-odogu-laime-isaac}, volume = 7, year = 2023 }