Shareholders are concerned about the future of their investment in publicly quoted companies. Stu... more Shareholders are concerned about the future of their investment in publicly quoted companies. Studies have shown that environmental factors have impact on the performance of organizations due to uncertainty and risk in the business. The study evaluated the impact of environmental accounting on the share value of food and beverages companies quoted in Nigeria.The study population consisted of 28 quoted companies whose data were validated and gained reliability through the statutory audit of their financial statements. Descriptive and inferential statistics were used for the analysis of the data.The result showed that environmental accounting practices without moderating effect of firm size impact the share value of share with Adj R 2 of 0.4173,F –Statistics of 24.6348 and p.value of 0.0000. it also showed that with moderating effect of firm size,environmental accounting impact significantly the share value with Adj R 2 of 0.4153,F-statistics of 18.5829 and p-value of 0.0000.The study...
Shareholders are concerned about the future of their investment in publicly quoted companies. Stu... more Shareholders are concerned about the future of their investment in publicly quoted companies. Studies have shown that environmental factors have impact on the performance of organizations due to uncertainty and risk in the business. The study evaluated the impact of environmental accounting on the share value of food and beverages companies quoted in Nigeria.The study population consisted of 28 quoted companies whose data were validated and gained reliability through the statutory audit of their financial statements. Descriptive and inferential statistics were used for the analysis of the data.The result showed that environmental accounting practices without moderating effect of firm size impact the share value of share with Adj R 2 of 0.4173,F –Statistics of 24.6348 and p.value of 0.0000. it also showed that with moderating effect of firm size,environmental accounting impact significantly the share value with Adj R 2 of 0.4153,F-statistics of 18.5829 and p-value of 0.0000.The study...
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Papers by Adebayo Samuel