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Research Paper | Accounting | Volume 9 Issue 9, September 2020 | Pages: 1382 - 1388 | Nigeria
Environmental Accounting and Corporate Reporting Quality of Nigerian Manufacturing Companies
Abstract: This study investigated the effect of environmental accounting on corporate reporting quality of manufacturing firms in Nigeria. This is with a view to providing information on the effect of environmental accounting on corporate reporting practices among manufacturing firms in Nigeria. The study made use of descriptive research design. The descriptive study aims to provide an accurate description of a situation or an association between variables from which one can then make some statements about a certain group or population. Therefore, this study employed descriptive quantitative research design, this is selected so as to unravel the essential elements and characteristics of the concepts under investigation and also to analyze the relationships that exist between the variables. The study adopts a purposive sampling technique. The population consists of 120 listed manufacturing firms and 120 financial managers of the firms. Sample size of 40 firms whose data were traded during the sample period on the Nigerian Stock Exchange market and that have complete data were purposively selected. The study made use of primary data. . Data were obtained through the administration of questionnaire on the financial managers from each of the sampled firm totaling 40 respondents. Data gathered were analyzed using appropriate descriptive and inferential statistics. The result showed that waste cost (β = 0.831, z = 2.33, p
Keywords: Environmental Accounting, Financial reporting quality, Environmental Cost Measures, Waste and Emission Cost, Environmental Disclosure
How to Cite?: Owolabi S.A., Solarin S. A., "Environmental Accounting and Corporate Reporting Quality of Nigerian Manufacturing Companies", Volume 9 Issue 9, September 2020, International Journal of Science and Research (IJSR), Pages: 1382-1388, https://www.ijsr.net/getabstract.php?paperid=SR20618184118, DOI: https://dx.doi.org/10.21275/SR20618184118