Environmental Cost Disclosure and Corporate Performance of Quoted Foods and Beverages Firms in Nigeria

Odumodu, Mary Theresa C.; Egbunike, Patrick A.

Title:
Environmental Cost Disclosure and Corporate Performance of Quoted Foods and Beverages Firms in Nigeria

Authors:
Egbunike, Patrick A. | Odumodu, Mary Theresa C.

Cite This Article :

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: https://www.ijtsrd.com/papers/ijtsrd44971.pdf

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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

Publication Details:

Unique Identification Number : IJTSRD44971

Published In : Volume-5 | Issue-5, August 2021

Page Number(s) : 897-908

Publisher Name : IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470

Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

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