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Environmental Cost and Market Share of Listed Manufacturing Companies in Nigeria

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dc.contributor.author Worimegbe, Temitope Mariam
dc.date.accessioned 2022-11-29T14:56:21Z
dc.date.available 2022-11-29T14:56:21Z
dc.date.issued 2022 en_US
dc.identifier.uri https://hdl.handle.net/10535/10878
dc.description.abstract "The study examines the impact of environmental cost, controlled by firm size and firm age; on the market share of listed manufacturing companies in Nigeria from 2007 to 2017. The descriptive research design was adopted for the study. Twenty listed manufacturing companies were purposively drawn from the population of sixty manufacturing companies listed on the floor of the Nigerian Stock Exchange as of 31 December 2017. The study’srelevant figures were extracted from the annual reports and accounts as well as the stand-alone environmental information of the selected companies over eleven years, from 2007-2017. Panel regression analysis was used to examine the impact of the proxies to independent variable on the dependent variable. Findings from the panel fixed-effect regression analysis showed that environmental cost had a significant impact on market share (F= 56.20, p < .05) at 5% level of significance. The study, therefore, concludes that environmental cost has a positive significant effect on the market share of listed manufacturing companies in Nigeria. The study recommends that manufacturing companies should increase their financial commitment to issues of environmental concerns to increase their market share." en_US
dc.language English en_US
dc.subject environmental cost en_US
dc.subject theory en_US
dc.subject.classification Accounting en_US
dc.title Environmental Cost and Market Share of Listed Manufacturing Companies in Nigeria en_US
dc.type Journal Article en_US
dc.type.published published en_US
dc.type.methodology Quantitative en_US
dc.publisher.workingpaperseries The Institute of Chartered Accountants of Nigeria en_US
dc.coverage.region Africa en_US
dc.coverage.country Nigeria en_US
dc.subject.sector Information & Knowledge en_US
dc.identifier.citationjournal International Journal of Contemporary Accounting Issues (IJCAI) en_US
dc.identifier.citationvolume 11 en_US
dc.identifier.citationpages 19-34 en_US
dc.identifier.citationnumber 1 en_US
dc.identifier.citationmonth March en_US

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