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Environmental accounting disclosures and financial reporting quality of quoted manufacturing companies in Nigeria (2006-2014)

dc.date.accessioned2019-02-05T11:11:04Z
dc.date.available2019-02-05T11:11:04Z
dc.date.issued2016
dc.identifier.citationPinheiro, J.A. (2016). Environmental accounting disclosures and financial reporting quality of quoted manufacturing companies in Nigeria (2006-2014)en_US
dc.identifier.urihttps://ir.oauife.edu.ng/handle/123456789/3853
dc.descriptionxiv,93pen_US
dc.description.abstractThe study evaluated the extent of environmental practice among manufacturing companies in Nigeria from 2006-2014; analysed the determinants of environmental accounting disclosure in financial reports of quoted manufacturing companies during the study period; and examined the effect of environmental accounting disclosures on financial reporting quality of the companies during the study period in Nigeria. These were with a view to providing information on the impact of Environmental Disclosure on the quality of financial report The study utilized secondary data, covering the period from 2006 to 2014. The data were sourced from the various Annual Reports and Statements of Accounts published by quoted manufacturing companies in Nigeria. The population of the study consisted of 162 manufacturing companies listed on the Nigerian Stock Exchange. A sample of 50 quoted companies was collected using purposive sampling technique. Data were analysed using percentage and logit regression technique. The results showed that the overall grand average of the extent of disclosure of environmental practices and non-disclosure of environmental practices in the financial statement of the selected listed manufacturing firms in Nigeria were 76.78 5% and 21.96% respectively. The results of logit model revealed that only the environmental research and development (t= 5.597, p<0.10) and return on capital employed (t= -1.5065, p<0.10) had significant impact on environmental disclosure in the financial report of manufacturing companies. Also, it is revealed that only environmental disclosure (EC) had significant influence on LFRQL while other explanatory variables had insignificant effect. One percent increase in EC (t =3.6773, p<0.05) would significantly increase LFRQL by 33 percent. The study concluded that environmental disclosure (EC) had significant positive influence on the financial reporting quality (LFRQL).en_US
dc.language.isoenen_US
dc.publisherObafemi Awolowo Universityen_US
dc.subjectEnvironmentalen_US
dc.subjectNigeriaen_US
dc.subjectNigeria Stock Exchangeen_US
dc.subjectFinancial Reporten_US
dc.subjectAnnual Reporten_US
dc.subjectEnvironmental accountingen_US
dc.subjectFinancial reporting qualityen_US
dc.subjectEnvironmental accounting disclosureen_US
dc.titleEnvironmental accounting disclosures and financial reporting quality of quoted manufacturing companies in Nigeria (2006-2014)en_US
dc.typeThesisen_US


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