A Critical Appraisal Of Environmental Accounting Practices And Regulations In Nigeria Economy

ABSTRACTThe study is an investigation into the development of environmental accounting and disclosure practices of manufacturing companies in Nigeria with emphasis on Niger Mills Nigeria Plc Calabar, Cross River state. The data for the study were collected through questionnaires administered and the annual reports obtained directly from the companies under study. The study employed independent t-test and Analysis of Variance (ANOVA) in the test of hypotheses. The findings of the study were that manufacturing companies do not charge environmental expenditures independently of other expenditures…