{"id":"https://openalex.org/W7214549259","doi":"https://doi.org/10.68022/kajarap.2025.665egg2p","title":"IMPACT OF ENVIRONMENTAL ACCOUNTING ON PERFORMANCE OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA","display_name":"IMPACT OF ENVIRONMENTAL ACCOUNTING ON PERFORMANCE OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA","publication_year":2025,"publication_date":"2025-06-01","ids":{"openalex":"https://openalex.org/W7214549259","doi":"https://doi.org/10.68022/kajarap.2025.665egg2p"},"language":"en","primary_location":{"id":"doi:10.68022/kajarap.2025.665egg2p","doi":"https://doi.org/10.68022/kajarap.2025.665egg2p","is_oa":true,"landing_page_url":"https://doi.org/10.68022/kajarap.2025.665egg2p","pdf_url":"https://fmskasujournals.org.ng/kajarap/article/impact-of-environmental-accounting-on-performance-of-listed-industrial-goods-companies-in-nigeria.pdf","source":{"id":"https://openalex.org/S7407064773","display_name":"KASU Journal of Accounting Research and Practice","issn_l":"2360-8889","issn":["2360-8889"],"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":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"KASU Journal of Accounting Research and Practice","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://fmskasujournals.org.ng/kajarap/article/impact-of-environmental-accounting-on-performance-of-listed-industrial-goods-companies-in-nigeria.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5091915615","display_name":"Robert Ike Eke","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I2799534737","display_name":"Wellspring University","ror":"https://ror.org/03hsaqw61","country_code":"NG","type":"education","lineage":["https://openalex.org/I2799534737"]}],"countries":["NG"],"is_corresponding":true,"raw_author_name":"Eke Robert Ike","raw_affiliation_strings":["Department of Accounting and Finance, College of Social and Management Sciences,  Wellspring University, Benin City, Edo State"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, College of Social and Management Sciences,  Wellspring University, Benin City, Edo State","institution_ids":["https://openalex.org/I2799534737"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5091915615"],"corresponding_institution_ids":["https://openalex.org/I2799534737"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.55159576,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"10","issue":"1","first_page":"472","last_page":"486"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.8666999936103821,"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":0.8666999936103821,"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":0.12370000034570694,"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":0.005200000014156103,"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":0.8140000104904175},{"id":"https://openalex.org/keywords/industrial-goods-firms","display_name":"industrial goods companies","score":0.7870000004768372},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.6740000247955322},{"id":"https://openalex.org/keywords/environmental-remediation-costs","display_name":"environmental remediation costs","score":0.9319999814033508},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.7860000133514404},{"id":"https://openalex.org/keywords/socially-responsible-investment","display_name":"socially responsible investment","score":0.597000002861023},{"id":"https://openalex.org/keywords/nigeria","display_name":"Nigeria","score":0.5189999938011169}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6496000289916992},{"id":"https://openalex.org/C100243477","wikidata":"https://www.wikidata.org/wiki/Q12002092","display_name":"Welfare","level":2,"score":0.5127999782562256},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4805000126361847},{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.4758000075817108},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.4537999927997589},{"id":"https://openalex.org/C99656134","wikidata":"https://www.wikidata.org/wiki/Q2912993","display_name":"Ordinary least squares","level":2,"score":0.45350000262260437},{"id":"https://openalex.org/C187452473","wikidata":"https://www.wikidata.org/wiki/Q2897903","display_name":"Goods and services","level":2,"score":0.4088999927043915},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.3882000148296356},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.3855000138282776},{"id":"https://openalex.org/C4166634","wikidata":"https://www.wikidata.org/wiki/Q17074592","display_name":"Environmental full-cost accounting","level":5,"score":0.36059999465942383},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.35910001397132874},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.3230000138282776},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.3221000134944916},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.29829999804496765},{"id":"https://openalex.org/C182931732","wikidata":"https://www.wikidata.org/wiki/Q339466","display_name":"Accounting method","level":2,"score":0.29490000009536743},{"id":"https://openalex.org/C164749845","wikidata":"https://www.wikidata.org/wiki/Q320389","display_name":"Environmental impact assessment","level":2,"score":0.29440000653266907},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.2924000024795532},{"id":"https://openalex.org/C175700187","wikidata":"https://www.wikidata.org/wiki/Q187939","display_name":"Manufacturing","level":2,"score":0.2921000123023987},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.2890999913215637},{"id":"https://openalex.org/C61933577","wikidata":"https://www.wikidata.org/wiki/Q2184715","display_name":"Durable good","level":2,"score":0.27709999680519104},{"id":"https://openalex.org/C2780514539","wikidata":"https://www.wikidata.org/wiki/Q15995649","display_name":"Accounting research","level":2,"score":0.2736999988555908},{"id":"https://openalex.org/C82753439","wikidata":"https://www.wikidata.org/wiki/Q1419090","display_name":"Industrial production","level":2,"score":0.2660999894142151},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.26600000262260437},{"id":"https://openalex.org/C175605778","wikidata":"https://www.wikidata.org/wiki/Q3299701","display_name":"Natural resource economics","level":1,"score":0.26179999113082886},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.26030001044273376},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.25029999017715454}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.68022/kajarap.2025.665egg2p","doi":"https://doi.org/10.68022/kajarap.2025.665egg2p","is_oa":true,"landing_page_url":"https://doi.org/10.68022/kajarap.2025.665egg2p","pdf_url":"https://fmskasujournals.org.ng/kajarap/article/impact-of-environmental-accounting-on-performance-of-listed-industrial-goods-companies-in-nigeria.pdf","source":{"id":"https://openalex.org/S7407064773","display_name":"KASU Journal of Accounting Research and Practice","issn_l":"2360-8889","issn":["2360-8889"],"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":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"KASU Journal of Accounting Research and Practice","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.68022/kajarap.2025.665egg2p","doi":"https://doi.org/10.68022/kajarap.2025.665egg2p","is_oa":true,"landing_page_url":"https://doi.org/10.68022/kajarap.2025.665egg2p","pdf_url":"https://fmskasujournals.org.ng/kajarap/article/impact-of-environmental-accounting-on-performance-of-listed-industrial-goods-companies-in-nigeria.pdf","source":{"id":"https://openalex.org/S7407064773","display_name":"KASU Journal of Accounting Research and Practice","issn_l":"2360-8889","issn":["2360-8889"],"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":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"KASU Journal of Accounting Research and Practice","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.5422999858856201,"display_name":"Responsible consumption and production","id":"https://metadata.un.org/sdg/12"},{"score":0.48510000109672546,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7214549259.pdf","grobid_xml":"https://content.openalex.org/works/W7214549259.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W2991629028","https://openalex.org/W3180096422","https://openalex.org/W4210353971","https://openalex.org/W4376644015","https://openalex.org/W4380149048","https://openalex.org/W4383957752","https://openalex.org/W4390356008","https://openalex.org/W4396229345","https://openalex.org/W4402099567","https://openalex.org/W4403229004","https://openalex.org/W4403566545"],"related_works":["https://openalex.org/W7220774613","https://openalex.org/W7203637210","https://openalex.org/W4390356008","https://openalex.org/W4225155511","https://openalex.org/W7084584987","https://openalex.org/W7220116424","https://openalex.org/W7124832719","https://openalex.org/W7104364294","https://openalex.org/W2786065813","https://openalex.org/W4388593506"],"abstract_inverted_index":{"The":[0,18,59,138,155],"study":[1,19,88,114,139,156],"examined":[2],"the":[3,9,21,30,42,45,56,62,77,87,100,110,113,129,164],"impact":[4,98,127,145],"of":[5,11,79,102,112,131,148],"environmental":[6,68,142,168],"accounting":[7,143],"on":[8,55,76,99,128,146,167],"performance":[10,78,101,130,147],"listed":[12,80,103,132,149],"industrial":[13,81,104,133,150],"goods":[14,82,105,134,151,160],"firms":[15,152,161],"in":[16,84,107,136,153],"Nigeria.":[17,85,108,137,154],"adopted":[20],"ex-post":[22],"research":[23],"design":[24],"and":[25,73,96,120],"data":[26,43],"was":[27,38,50],"collected":[28],"from":[29,61],"Nigerian":[31],"Exchange":[32],"Group":[33],"Plc":[34],"website.":[35],"Descriptive":[36],"analysis":[37],"used":[39,51],"to":[40,52,170],"summarize":[41],"while":[44],"panel":[46],"least":[47],"squares":[48],"regression":[49],"draw":[53],"inference":[54],"phenomenon":[57],"studied.":[58],"result":[60,111],"inferential":[63],"statistics":[64],"revealed":[65,89,115],"that":[66,67,90,116,141,158],"remediation":[69,169],"cost":[70,93],"has":[71,94,144],"positive":[72,126],"significant":[74,97,125],"effect":[75],"companies":[83,106,135],"Furthermore,":[86],"community":[91],"development":[92],"negative":[95],"Nevertheless,":[109],"employee":[117],"health,":[118],"safety,":[119],"welfare":[121],"costs":[122],"have":[123],"no":[124],"concluded":[140],"recommended":[157],"Industrial":[159],"should":[162],"sustain":[163,171],"current":[165],"financing":[166],"investors\u2019":[172],"confidence,":[173],"especially":[174],"socially":[175],"responsible":[176],"investors.":[177]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-09-28T00:00:00"}
