International Journal of Foreign Trade and International Business
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P-ISSN: 2663-3140, E-ISSN: 2663-3159
International Journal of Foreign Trade and International Business
Printed Journal   |   Refereed Journal   |   Peer Reviewed Journal
International Journal of Foreign Trade and International Business
2022, Vol. 4, Issue 2, Part A
Environmental accounting practices and profitability of quoted industrial goods sector in Nigeria

Ajayi Oluwafemi Ezekiel and Nkasi E Ernest

The study therefore aims at accessing environmental accounting practices and profitability of quoted industrial goods sector in Nigeria. The study's population consists of all publicly quoted Industrial Goods Sector on the Nigerian Stock Exchange (22). From 2010 to 2021, a sample size of ten (10) out of the total population was drawn The regression model used by the researcher is a Fixed Effects Model, a Random Effects Model, and a Pooled Ordinary Least Square (OLS) model with panel data. The researcher used the Hausman and Wald tests to choose the best appropriate regression model with the maximum explanatory power the result revealed that ROA has a mean of 6.532658, median of 5.900000, standard deviation of 4.663992, skewness index of 0.874641. EnA shows a mean of 2369618, a median of 229141.0, and standard deviation of 5293062 does not have a significant effect on the ROA since the p-value is greater than the 0.05 the study concluded that Environmental accounting does not have significant effect on return in asset which means other factors are more responsible for decline in the ROA of quoted Industrial Goods Sector in Nigeria.
Pages : 61-65 | 41 Views | 24 Downloads
How to cite this article:
Ajayi Oluwafemi Ezekiel, Nkasi E Ernest. Environmental accounting practices and profitability of quoted industrial goods sector in Nigeria. Int J Foreign Trade Int Bus 2022;4(2):61-65.
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