Effect of Sustainability Cost Accounting on Financial Performance of Telecommunication Firms in Nigeria

Francis N. Udeh, Raymond A. Ezejio

Abstract


This study is to determine the effect of sustainability cost accounting on financial performance of Nigerian telecommunication firms. Ex post fact research design and time series data were adopted. Formulated hypotheses were tested using regression analysis with the aid of SPSS Version 20.0. Based on this, the study found that Sustainability cost accounting has significantly affected return on assets of Nigerian telecommunication firms. Another finding is that sustainability cost accounting has significantly affected return on equity of Nigerian telecommunication firms. Based on the findings, the researchers recommended among others that it is necessary that environmental evaluation is carried out periodically (say every two years) by technical staff charged (and with skills) with environmental management. The skills can also be conveyed skillfully to stakeholders to constantly get involved in the environmental evaluation of the companies activities.

 

 


Keywords


sustainability reporting, financial performance and Nigerian telecommunications

Full Text:

PDF

Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Edupedia Publications Pvt Ltd

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Publisher

EduPedia Publications Pvt Ltd, D-351, Prem Nagar-2, Suleman Nagar, Kirari, Nagloi, New Delhi PIN-Code 110086, India Through Phone Call us now: +919958037887 or +919557022047

All published Articles are Open Access at https://edupediapublications.org/journals/


Paper submission: editor@edupediapublications.com or edupediapublications@gmail.com

Editor-in-Chief       editor@edupediapublications.com

Mobile:                  +919557022047 & +919958037887

Websites   https://edupediapublications.org/journals/.

Journals Maintained and Hosted by

EduPedia Publications (P) Ltd in Association with Other Institutional Partners

http://edupediapublications.org/

Pen2Print and IJR are registered trademark of the Edupedia Publications Pvt Ltd.