Effect Of Environmental Cost Disclosure On Corporate Performance Of Quoted Nigerian Construction Firms
Falope Femi J
Department of Accountancy, Faculty of Management Sciences, Nnamdi Azikiwe University, Awka
Udeh Francis Nnoli Peter Ph.D
Department of Accountancy, Faculty of Management Sciences, Nnamdi Azikiwe University, Awka
Keywords: Environmental cost disclosure, environmental restoration cost, pollution control cost, corporate performance
Abstract
This study is to determine the effect of environmental cost disclosure on corporate performance of quoted Nigerian construction firms. Specifically, the objectives of the study are to; evaluate the extent environmental restoration costs and pollution control cost affect return on assets of quoted Nigerian consumer goods firms. Ex post fact research design and content analysis were adopted. Formulated hypotheses were tested using linear regression analysis with the aid of SPSS Version 20.0. Based on this, the study found out that environmental restoration cost, pollution control cost have effect on corporate performance of quoted Nigerian construction firms. Based on this, the study recommended among others that Regular and continuous environmental evaluation will improve organizations sales, income and ensure that environmental situational needs are met.