Effect of Environmental and Social Cost on Financial Performance of Listed Pharmaceutical Companies in Nigeria

Acti I., M. S., 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 Nigeria. Journal of Business & Management, 2(2), 1-10. Adekoya, O., & Adeniji, Y. A. (2020). Impact of social costs on financial performance of listed firms in Nigeria. European Journal of Accounting, Auditing and Finance Research, 8(11), 12- 29. Agbiogwu, A. A., Ihendinihu, J. U., & Okafor, M. C. (2016). Impact of environmental and social costs on performance of Nigerian manufacturing companies. International Journal of Economics and Finance, 8(9), 173-180. Agbo, B. O., Ohaegbu, O. K., & Akubuilo, F. (2017). The effect of environmental cost on financial performance of Nigerian brewery. European Journal of Business and Management, 9(17), 59-64. Ayu M., Lindrianasari, G. R. R., & Urba?ski M. (2020). The impact of environmental and social costs disclosure on financial performance mediating by earning management. Polish Journal of Management Studies, 21(2), 74-86. Chiamogu A., & Okoye, J. N. (2020). Environmental cost and financial performance of oil and gas companies in Nigeria. International Journal of Advanced Academic Research (Social and Management Sciences), 6(10), 1-24. Damamisau, M. S., Adamu, A. M., Mohammed, A. I., Sunusi, G., & Sulaiman, B. A. (2020). Nigerian pharmaceutical industry: An evaluation of social and environmental accountability. American International Journal of Business Management (AIJBM), 3(7), 135-151. Emeke, E., Olaoye, S. A., & Ogundajo, G. O. (2021). Effect of social and environmental disclosure on the performance of listed consumer goods producing companies in Nigeria. International Journal of Applied Economics, Finance and Accounting, 11(1), 35-47. Environmental Protection Agency (EPA, 1995). An introduction to Environmental Accounting as a business management tool. Key concept and terms. Kenton, W. (2022). Financial https://www.investopedia.com/terms/f/financialperformance.asp. Nuzula, performance. N. F. (2019). Does environmental cost affect Japanese firms’ performance? International Journal of Professional Business Review, 4(1), 14–21. Oluwafemi, S., David, A., Yetunde, B., Olalayinka, E., Ajetunmobi, & Simon, I. (2018). The nexus between environmental cost and financial performance: A trend analysis approach. International Journal of Management, Accounting and Economics, 5(9), 715-737. Rong, L. B., Kowang, T. O., Hee, O. C., Fei, G. C., & Yew, L. K. (2019). Corporate performance: An indicator for corporate future direction from the eyes or top management. International Journal of Academic Research in Business and Social Sciences, 9(9), 1000–1016. Verma, E. (2021). Financial performance: Understanding the concepts and its areas. https://www.simplilearn.com/financial-performance-rar21-article. Yaakoo, D. P., Ibanichuka, E. A. L., & Ofurum, C.O. (2021). Social accounting and financial performance of quoted manufacturing companies in Nigeria. International Journal of Business & Law Research, 9(4), 46-57.