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- W2183056432 abstract "Environmental friendly policies are those policies which are concerned with the environmental protection processes and further ensure that there is a logical determination of the costs of environmental degradation due to industrial activities, and internalize them in corporate accounts to the extent possible. This study was carried out on the environmental friendly policies and their financial effects on corporate performance of selected oil and gas companies in Niger Delta Region of Nigeria. It was aimed at investigating if companies operating in the Niger Delta Region of Nigeria practice environmental accounting to the extent of inclusion of environmental friendly policies, and if so, how this affects the profitability of these companies. Data were collected from both primary and secondary sources. Thereafter, the data were analyzed using simple ordinary least square regression method and the study hypothesis was also validated. It was revealed that the cost of ensuring environmental friendly policies as well as firm competitiveness have significant relationship with the firms’ profitability (Corporate performance). Thus it was concluded that the related cost of environmental protection and management positively influences a firm’s profitability; and environmental friendly organization enjoy high level of corporate competitiveness resulting in high performance. The study therefore recommended that firms should formulate and implement environmental friendly policies to enhance their competitiveness, acceptability and stability, which would subsequently result in high performance. Keyword: Environmental friendly policies, corporate performance, environmental accounting practice, positive accounting theory." @default.
- W2183056432 created "2016-06-24" @default.
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- W2183056432 date "2012-01-01" @default.
- W2183056432 modified "2023-09-26" @default.
- W2183056432 title "ENVIRONMENTAL FRIENDLY POLICIES AND THEIR FINANCIAL EFFECTS ON CORPORATE PERFORMANCE OF SELECTED OIL AND GAS COMPANIES IN NIGER DELTA REGION OF NIGERIA" @default.
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