Corporate Environmental Accounting Information Disclosure in the Nigeria Manufacturing Firms.

Author(s)

Ofoegbu, Grace N , Megbuluba, Aminoritse ,

Download Full PDF Pages: 208-220 | Views: 358 | Downloads: 111 | DOI: 10.5281/zenodo.3468685

Volume 5 - December 2016 (12)

Abstract

The study examined the influence of firm characteristics on the quality of Corporate Environmental Accounting Information Disclosure (CEAID) in the Nigeria manufacturing companies. Ex-post facto and content analysis research designs were adopted. The study collected panel data for seven year period covering 2008-2014 from the annual reports of 10 quoted selected manufacturing firms. The study applied the use of Weight Average Environmental Disclosure Index to measure the quality of CEAID based on financial disclosure. The pooled panel data least square regression model was used to estimate the influence of the independent variable on the dependent variables. The results strongly showed that firm financial performance has a significant impact on the quality of CEAID, but firm size had no impact on the quality of CEAID. The descriptive analysis showed that the highest quality of CEAID as examined using the Global Reporting Initiative and IS0 14301 environmental requirement is far below standard at 2.5%. The study concluded that voluntary CEAID alone would not enhance the quality of CEAID in the manufacturing firms in Nigeria. 

Keywords

Environmental Accounting, Disclosure, Manufacturing firms, Content Analysis, Annual Report, Firms Performance, Firms Size. 

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