Environmental Costs Accounting and the Earnings of Oil Firms in Nigeria

Adediran, S. A. & Alade, S. O. (2013). The impact of environmental accounting on corporate performance in Nigeria. European Journal of Business Management. 5 (23), 141 – 151. Adediran, S. A. & Atu, O. K. (2010). Corporate environmental responsibility as a means of alleviating Niger Delta Crises. Academic Scholar Journal. 2 (1), 1 – 12. Barbu, E., Dumontier, P., Feleaga, N. & Feleaga, L. (2011). Mandatory environmental disclosures by companies complying with IAS/IFRS:the case of France, Germany and the UK. <halshs-00658409>1 – 30. Bassey, B. E., Effiok, S. O. & Eton, O. E. (2013). The impact of environmental accounting and reporting in organizational performance of selected oil and gas companies in Niger Delta region of Nigeria. Research Journal of Finance and Accounting. 4 (3) 57 – 69. Dragomir, V. D. & Anghel, E. R. (2011). Comparative perspectives on environmental accounting elements in France and the United Kingdom. African Journal of Business Management. 5 (28),11265 – 11282. Eze, J. C., Nweze, A. U. & Enekwe, C. I. (2016). The effects of environmental accounting on a developing: Nigerian experience. European Journal of Accounting, Auditing and Finance Reseaech. 4 (1), 17 – 27. Firoz, M. & Ansari, A. A. (2010). Environmental accounting and international reporting standards. International Journal of Business and Management. 5 (10), 105 – 112. Goyal, N. (2013). Integrating corporate environmental reporting & IFRS/IAS: need of the hour. International Journal of Management and Social Sciences Research (IJMSSR). 2 (3), 50 – 55. Ifurueze, M. S. K., Lyndon, M. E. & Bingilar, P. F. (2013). The impact of environmental cost on corporate performance: A study of oil companies in Niger Delta states of Nigerie. Journal of Business and Management. 2 (2), 1 – 10. Kamieniecka, M. & Nozka, A. (2013). Environmental accounting as an expression of implementation of corporate social responsibility concept. Knowledge Management & Innovation, Zadar Croatia International Conference 2013. 1 – 12. Mohammad, I., Sutrisno, T., Prihat, A. & Rosidi (2013). Effect of environmental accounting implementation and environmental performance and environmental information disclosure as mediation on company value. International Journal of Business and Management Invention. 2 (10), 55 – 67. Norhasimah, M. N., Norhabibi, A. S. B., Nor, A. A., Sheh, M. Q. A. S. K. & Inaliah, M. A. (2016). The effects of environmental disclosure on financial performance in Malaysia. Procedia Economics and Finance. 35 (2016), 117 – 126 Okafor, T.G. (2018). Environmental costs accounting and reporting on firmfinancial performance: a survey of quoted Nigerian oilcompanies. International Journal of Finance and Accounting Vol. 7(1): 1-6 Omodero, C.O. & Ihendinihu, J.U. (2016). Impact of environmental and corporate social responsibility accounting on organizational financial performance: evidence from selected listed firms in Nigerian stock exchange. Journal of Emerging Trends in Economics and Management Sciences (JETEMS) Vol. 7(5): 291-306 Seetharaman, A., Mohamed, I. & Saravan, A. S. (2007). Environmental accounting as a tool for environmental management system. Journal of Applied Science, Environment and Management. 2 (2): 137 – 145. Van, H. (2011). The relationship between international accounting standards and environmaental accounting. Studies in International Economics and Finance. 181 – 191.