{"id":"https://openalex.org/W1485898521","doi":null,"title":"The Impact Of Environmental Accounting On Corporate Performance In Nigeria","display_name":"The Impact Of Environmental Accounting On Corporate Performance In Nigeria","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W1485898521","mag":"1485898521"},"language":"en","primary_location":{"id":"pmh:oai:ojs.localhost:article/7485","doi":null,"is_oa":true,"landing_page_url":"http://iiste.org/Journals/index.php/EJBM/article/view/7485","pdf_url":"http://iiste.org/Journals/index.php/EJBM/article/view/7485","source":{"id":"https://openalex.org/S4306401197","display_name":"Journals & Books Hosting (International Knowledge Sharing Platform)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"European Journal of Business and Management; Vol 5, No 23 (2013); 141-151","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://iiste.org/Journals/index.php/EJBM/article/view/7485","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5011337021","display_name":"S. A Adediran","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"S. A Adediran","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5012753310","display_name":"Sarah O. Alade","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Sarah O. Alade","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.6661,"has_fulltext":true,"cited_by_count":35,"citation_normalized_percentile":{"value":0.89502082,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"5","issue":"23","first_page":"141","last_page":"151"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9574999809265137,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9574999809265137,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.03739999979734421,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.0017999999690800905,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":1.0},{"id":"https://openalex.org/keywords/firm-performance","display_name":"firm performance","score":0.996999979019165},{"id":"https://openalex.org/keywords/environmental-disclosure","display_name":"environmental disclosure","score":0.6800000071525574},{"id":"https://openalex.org/keywords/return-on-capital-employed","display_name":"return on capital employed","score":0.9440000057220459},{"id":"https://openalex.org/keywords/earnings-per-share","display_name":"earnings per share","score":0.996999979019165},{"id":"https://openalex.org/keywords/net-profit-margin","display_name":"net profit margin","score":0.9929999709129333},{"id":"https://openalex.org/keywords/dividend-per-share","display_name":"dividend per share","score":0.9950000047683716}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7503434419631958},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6140497922897339},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.5903685092926025},{"id":"https://openalex.org/C189560676","wikidata":"https://www.wikidata.org/wiki/Q1187906","display_name":"Profit margin","level":2,"score":0.5881484746932983},{"id":"https://openalex.org/C171884676","wikidata":"https://www.wikidata.org/wiki/Q1755687","display_name":"Return on capital employed","level":5,"score":0.5798721313476562},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.4639524817466736},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4510013461112976},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.4488605856895447},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.44846922159194946},{"id":"https://openalex.org/C116168712","wikidata":"https://www.wikidata.org/wiki/Q181201","display_name":"Dividend","level":2,"score":0.44613295793533325},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.29191261529922485},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.16926166415214539},{"id":"https://openalex.org/C58202505","wikidata":"https://www.wikidata.org/wiki/Q5035700","display_name":"Capital formation","level":4,"score":0.14419671893119812},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C44750222","wikidata":"https://www.wikidata.org/wiki/Q1897397","display_name":"Financial capital","level":3,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:ojs.localhost:article/7485","doi":null,"is_oa":true,"landing_page_url":"http://iiste.org/Journals/index.php/EJBM/article/view/7485","pdf_url":"http://iiste.org/Journals/index.php/EJBM/article/view/7485","source":{"id":"https://openalex.org/S4306401197","display_name":"Journals & Books Hosting (International Knowledge Sharing Platform)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"European Journal of Business and Management; Vol 5, No 23 (2013); 141-151","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.736.192","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.736.192","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://www.iiste.org/Journals/index.php/EJBM/article/viewFile/7485/7809/","raw_type":"text"},{"id":"mag:1485898521","doi":null,"is_oa":false,"landing_page_url":"https://www.iiste.org/Journals/index.php/EJBM/article/download/7485/7809","pdf_url":null,"source":{"id":"https://openalex.org/S2764648571","display_name":"European Journal of Business and Management","issn_l":"2222-1905","issn":["2222-1905","2222-2839"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320723","host_organization_name":"IISTE","host_organization_lineage":["https://openalex.org/P4310320723"],"host_organization_lineage_names":["IISTE"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"European Journal of Business and Management","raw_type":null}],"best_oa_location":{"id":"pmh:oai:ojs.localhost:article/7485","doi":null,"is_oa":true,"landing_page_url":"http://iiste.org/Journals/index.php/EJBM/article/view/7485","pdf_url":"http://iiste.org/Journals/index.php/EJBM/article/view/7485","source":{"id":"https://openalex.org/S4306401197","display_name":"Journals & Books Hosting (International Knowledge Sharing Platform)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"European Journal of Business and Management; Vol 5, No 23 (2013); 141-151","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1485898521.pdf","grobid_xml":"https://content.openalex.org/works/W1485898521.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W2025237802","https://openalex.org/W2094551434"],"related_works":["https://openalex.org/W3106917550","https://openalex.org/W7106478837","https://openalex.org/W4225155511","https://openalex.org/W3137047340","https://openalex.org/W7219927601","https://openalex.org/W1551783635","https://openalex.org/W2509857381","https://openalex.org/W3021286800","https://openalex.org/W7203668463","https://openalex.org/W2161406199"],"abstract_inverted_index":{"Companies":[0],"\u2019":[1],"approach":[2],"to":[3,25,123,143],"the":[4,11,44,72,145,150],"environment":[5],"is":[6,24,29,77],"regarded":[7],"as":[8,142,152],"one":[9],"of":[10,21,53,71,147],"major":[12],"factors":[13],"influencing":[14],"corporate":[15,37],"performance":[16,38,146],"in":[17,39,59,139],"Nigeria.":[18,40,60],"The":[19,41,61,69],"objective":[20],"this":[22,113],"study":[23,45],"investigate":[26],"if":[27],"there":[28,76],"any":[30],"significant":[31,78,97],"relationship":[32,80,99],"between":[33,81,100],"environmental":[34,82,129,133],"accounting":[35,83],"and":[36,51,84,90,95,103,107,131,149],"data":[42,62],"for":[43],"were":[46,63],"collected":[47],"from":[48],"annual":[49],"report":[50],"accounts":[52],"fourteen":[54],"randomly":[55],"selected":[56],"quoted":[57],"companies":[58],"analysed":[64],"using":[65],"multiple":[66],"regression":[67],"analysis.":[68],"findings":[70],"result":[73],"show":[74],"that":[75,117,125,132],"negative":[79],"Return":[85],"on":[86,112],"Capital":[87],"Employed":[88],"(ROCE)":[89],"Earnings":[91],"Per":[92,109],"Share":[93],"(EPS)":[94],"a":[96,153],"positive":[98],"Environmental":[101],"Accounting":[102],"Net":[104],"Profit":[105],"Margin":[106],"Dividend":[108],"Share.":[110],"Based":[111],"it":[114],"was":[115],"recommended":[116],"government":[118],"should":[119,135],"give":[120],"tax":[121],"credit":[122],"organizations":[124,148],"comply":[126],"with":[127],"its":[128],"laws":[130],"reporting":[134],"be":[136],"made":[137],"compulsory":[138],"Nigeria":[140],"so":[141],"improve":[144],"nation":[151],"whole.":[154]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":9},{"year":2020,"cited_by_count":6},{"year":2019,"cited_by_count":3},{"year":2016,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
