References
Adebanjo, A. A., & Okere, W. (2024). Green accounting practices and value of listed firms in Nigeria. International Journal of Professional Business Review, 9(9), 48-64. Adelabu, I. T., & Salaudeen, A. G. (2025). Effects of green accounting on the financial performance of listed consumer goods companies in Nigeria. International Journal of Multidisciplinary Research and Growth Evaluation, 6(6), 1192–1199. Adelabu, I. T., & Salaudeen, A. G. (2025). Effects of green accounting on the financial performance of listed consumer goods companies in Nigeria. International Journal of Multidisciplinary Research and Growth Evaluation, 6(6), 1192–1199. Adelabu, I. T., & Salaudeen, A. G. (2025). Effects of green accounting on the financial performance of listed consumer goods companies in Nigeria. International Journal of Multidisciplinary Research and Growth Evaluation, 6(6), 1192–1199. Adelabu, I. T., & Salaudeen, A. G. (2025). Effects of green accounting on the financial performance of listed consumer goods companies in Nigeria. International Journal of Multidisciplinary Research and Growth Evaluation, 6(6), 1192–1199. Ajinwo, B., & Dokubo, D. K. (2025). Environmental costs and financial performance of listed consumer goods manufacturing companies in Nigeria. International Journal of Accounting and Business Management, 9(1), 40–56. Al-Dhaimesh, O. H. (2020). Green accounting practices and economic value added: An applied study on companies listed on the Qatar Stock Exchange. International Journal of Energy Economics and Policy, 10(6), 164–170. Anggraeni, R. N. (2024). The effect of green accounting on company performance with good corporate governance as a moderating variable. Research of Economic and Social Law Journal, 1(2), 45–58. Bamishe, O. O., & Adegbie, F. F. (2024). Environmental conservation costs and financial sustainability in oil and gas companies listed in Nigeria. Open Access Library Journal, 11(1), 1–22. D'Amore, G. (2025). Environmental accounting and sustainability accounting: Lexical or substantial difference? Sustainable Development. Advance online publication. https://doi.org/10.1002/sd.3124 Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. Pacific Sociological Review, 18(1), 122–136. Ezekwere, U., & Ikilidi, J. (2024). Effect of green accounting disclosure and financial performance: A study of consumer goods firms in Nigeria. Journal of the Management Sciences., 61(7),1-19 Financial Modeling Prep. (2024). Economic value added : Measuring true economic profit and performance. https://financialmodelingprep.com Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman. Gonçalves, T. C., Louro, D., & Barros, V. (2023). Can corporate sustainability drive economic value added? Evidence from larger European firms. Journal of Risk and Financial Management, 16(4), Article 215. https://doi.org/10.3390/jrfm16040215 Harvest, I. M., & Nwdighoha, L. E. (2024). Environmental costs and financial performance of listed food and beverage firms in Nigeria. Journal of Advancement in Management and Accounting Research, 10(1), 109–130. Ige, J. O., Olowookere, J. K., & Adenle, O. E. (2026). Environmental accounting disclosures and financial performance of listed industrial firms in Nigeria. FBMS Journal, 18(1), 15-30 JAFM Investopedia. (2025). Economic value added . https://www.investopedia.com/terms/e/eva.asp Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. Khan, S. (2023). The interplay of sustainability, corporate green accounting and firm performance: A meta-analysis. Sustainability Accounting, Management and Policy Journal, 15 (5),1038– 1066 Nyakuwanika, M. (2025). The role of environmental accounting in mitigating climate change: ESG disclosures and effective reporting—A systematic literature review. Journal of Risk and Financial Management, 18(9), Article 480. Obasi, E. N., & Ezeji, N. U. (2019). Green accounting practices and firm value of listed industrial goods companies in Nigeria. International Journal of Economics, Commerce and Management, 7(2), 12-20. Ofuebe, G. O., & Agubata, S. N. (2025). Green accounting practices and shareholders’ value of listed consumers’ goods companies in Nigeria. International Journal of Innovative Finance and Economics Research, 13(3), 27–41. Ofuebe, G. O., & Agubata, S. N. (2025). Green accounting practices and shareholders’ value of listed consumers’ goods companies in Nigeria. International Journal of Innovative Finance and Economics Research, 13(3), 27–41. Okulenu, S. A., Olusanya, J. O., & Ogunbanjo, F. O. (2024). Environmental accounting and performance of listed manufacturing sector in Nigeria. Journal of Accounting and Finance Research, 1(1), 25-40 Olagunju, A., & Ajiboye, O. O. (2022). Environmental accounting disclosure and market value of listed non-financial firms in Nigeria. International Journal of Management, Accounting and Economics, 9(7), 456–478. Olalekan, L. I. (2025). Impact of green accounting on the financial performance of listed consumer goods companies in Nigeria. ADSU Journal of Accounting and Finance , 9(1), 298– 314. Olalekan, L. I., & Glory, K. N. (2025). Impact of green accounting on the financial performance of listed consumer goods companies in Nigeria. ADSU Journal of Accounting and Finance, 9(1), 298-314. Oyedokun, G. E., Egberioyinemi, E., & Tonademukaila, A. (2019). Environmental accounting disclosure and firm value of industrial goods companies in Nigeria. IOSR Journal of Economics and Finance, 10(1), 7-27. Rabiu Ibrahim. (2023). Environmental reporting and financial performance of listed industrial and consumer goods firms in Nigeria. FUDMA Journal of Accounting and Finance Research, 1(2), 123-140. Rakhmawati, H. (2025). The influence of green accounting on financial performance and corporate sustainability: Strategic accounting management perspective. International Journal of Economic Literature, 3(5), 443-459 Sadiq, A. A., & Nwoka, N. E. (2024). Green accounting and financial performance of quoted downstream oil and gas companies in Nigeria. Global Scientific Journal, 12(9), 45–62. Samuel, S. O., & Akinyosoye, A. O. (2025). Environmental accounting disclosure and financial performance of listed manufacturing companies in Nigeria: An empirical analysis. International Journal of Research and Innovation in Social Science, 9(6), 4995–5011. JAFM Stern, J. M., & Stewart, G. B. (1991). The quest for value: The EVA management guide. HarperBusiness. Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571–610. Sukmadilaga, C., et al. (2023). Does green accounting affect firm value? Evidence from ASEAN countries. International Journal of Energy Economics and Policy, 13(2), 509–515. Udoffa, V. L. (2025). Environmental risk disclosures and market value of listed consumer goods firms in Nigeria. GPH-International Journal of Business Management, 1(2), 1-16 Usatenko, O., Pashkevych, M., Makurin, A., Smirnova, I., & Andrushko, R. (2025). Green accounting within the framework of corporate social responsibility and sustainable development. Grassroots Journal of Natural Resources, 8(1), 452–469. Wulandari, A. L., & Rastafaela, Y. (2024). The effect of implementing green accounting on company financial performance. BIREV: Business and Investment Review, 2(3), 112–125.