Impact of environmental accounting on corporate performance of publicly listed industrial and mining and oil companies in the Philippines for the years ended 2013-2017
Clicks: 2
ID: 284628
2019
Article Quality & Performance Metrics
Overall Quality
Not rated
Combines reader engagement with the AI quality analysis. This
article has not been analysed, so there is no overall score —
reader engagement is measured and shown alongside.
Reader Engagement
Popular Article
0.3
/100
2 views
0 readers
AI Quality Assessment
Not analyzed
Readership in this journal
PopularRanked #1,135 of 3,757 articles by views in Malay Journal
Most read
Least read
Bar heights use a square-root scale. Only the 120 most-read articles are drawn; the journal has 3,757 in total.
Mint this article as an NFT
Not yet mintedCreate a permanent, verifiable on-chain record of this article on the Scimatic Network. The NFT is held in your Journament account, and you can withdraw it to your own wallet at any time.
5
SUSD
one-off · no wallet required
Abstract
Environmental accounting is the ability to provide accurate information in the financial statements regarding the estimated social cost occasioned by the production externalities on the environment and how much deliberate intervention cost had been incurred to bridge the gap between the marginal social cost and the marginal private cost by a firm. The research undertaking aims to determine the impact of environmental accounting on corporate performance of publicly listed industrial and mining and oil companies in the Philippines for the years ended 2013-2017. Panel data approach used to examine the impact of environmental accounting (environmental accounting disclosures and costs reporting) on corporate performance (return on equity, net profit margin, dividends per share, and earnings per share) controlled by auditor type, firm size, board size, number of years listed in PSE, and location. In the intervening time, data for this research study is secondary generated from annual reports and audited financial statements of companies quoted on Philippine Stock Exchange for the years ended 2013-2017 with the aid also of a database and content analysis was conducted. Various model estimation and diagnostic tests were employed and panel regression analysis was executed to determine which model will best fit in the study. Based from the results, environmental accounting disclosure and costs reporting posed significant negative impact only to DPS and EPS and insignificant impact as a whole. The researcher recommends to managers, investors, government, public and future researchers to carefully examine and evaluate future expected benefits of environmental accounting.
| Reference Key |
persistent_1760653219_68f16fa3f2df2
Use this key to autocite in the manuscript while using
SciMatic Manuscript Manager or Thesis Manager
|
|---|---|
| Authors | Dela Peña, Michael Jerome C. |
| Journal | Malay Journal |
| Year | 2019 |
| DOI |
DOI not found
|
| URL | |
| Keywords | Keywords not found |
Citations
No citations found. To add a citation, contact the admin at info@scimatic.org
Comments
No comments yet. Be the first to comment on this article.