Does environmental cost affect Japanese Firms' performance?

Nuzula, Nila Firdausi

doi:10.26668/businessreview/2019.v4i1.105

Cited by 9 publications

(13 citation statements)

References 5 publications

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“…The study [22] looked at the impact of environmental costs on financial performance in the Japanese chemical sector, as assessed by profitability and company value, from 2012 to 2015. Environmental costs have a negative impact on return on asset, net profit margin, and Tobin's Q, but have no impact on return on equity or price earnings ratio, according to the findings.…”

Section: Empirical Reviewmentioning

confidence: 99%

Corporate Social Responsibility and Earnings Per Share of Oil and Gas Companies in Nigeria

Owolabi¹,

Odunlade²,

Amosun³

2022

IJAFRM

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Organizations are operating in a world where they must carry out social, environmental, and economic functions and obligations. All corporations and stakeholders are focusing on the need for social and environmental accounting. This paper studied the impact of corporate social responsibility on the earnings per share of Oil and Gas companies in Nigeria, using ex-post-facto research design, where 8 Oil and Gas companies in Nigeria were examined for a period of 10 years. Total enumeration sampling technique was adopted for the study, and descriptive and inferential statistics were used to analyze the data. The study's findings demonstrated that corporate social responsibility had no bearing on earnings per share (EPS) (Adj R 2 = 0.2579, F-Stat = 3.34, p = 0.1885) of Oil and Gas companies in Nigeria. The study concluded that corporate social responsibility has no significant effect on the earnings per share of Oil and Gas companies in Nigeria. The study recommends that policies should be made for oil and gas companies to report mandatorily about their corporate social responsibilities in their annual reports.

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Section: Empirical Reviewmentioning

confidence: 99%

Corporate Social Responsibility and Earnings Per Share of Oil and Gas Companies in Nigeria

Owolabi¹,

Odunlade²,

Amosun³

2022

IJAFRM

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“…On the other hand, Nuzula (2019) found that profitability did not affect environmental costs. ROA and NPM, as measures representing the relationship between these two variables, indicate that environmental costs would not provide monetary feedback in the short term.…”

Section: Environmental Performancementioning

confidence: 96%

What Is Known About Environmental Cost Accounting? Systematic Literature Review

Murti

2022

JAI

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Research aims: This study evaluates articles dealing with environmental cost accounting to learn a valuable lesson. Design/Methodology/Approach: This study used the review procedure by Hoque (2014) with several analyzes employed in the prior research by Anggraini et al. (2022). Articles were then reviewed and identified by entering the keywords "environmental" AND "cost" AND "accounting" in the Scopus database. After applying several criteria, this study utilized 45 articles for further analysis.Research findings: Four discussion themes can be further identified. The four topics discussed in this article included environmental cost accounting measurement, implementation, environmental performance, and environmental cost accounting disclosures.Theoretical contribution/Originality: Given the importance of environmental cost accounting applied in companies, to the best of the author's knowledge, there has been no literature review research on environmental cost accounting. Furthermore, this research explains what lessons can be drawn.

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“…Çalışma sonunda, Nijerya'da bulunan ve incelenen petrol ve gaz şirketlerinin çevre harcamaları ile net karı arasında anlamlı bir ilişkiye rastlanmamıştır. Nuzula (2019) yapmış olduğu çalışmasında Japon kimya endüstrisinde çevresel maliyetlerin, kârlılık ve firma değeri ile ölçülen finansal performansa etkisini incelemiştir. Çalışmada kimya endüstrisinde faaliyet gösteren 27 firmanın 2013-2015 dönemindeki verilerinden yararlanılmıştır.…”

Section: Literatür İncelemesiunclassified

Çevresel Maliyetlerin Finansal Performans Üzerindeki Etkisinin Tespiti: BİST Sürdürülebilirlik Endeksinde Yer Alan Firmalar Üzerinden Bir Ampirik İnceleme

YILDIZ>

Kılınç

KAVAS

2022

Bilgi Sosyal Bilimler Dergisi

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The aim of the study is to investigate the effect of environmental expenditures on environmental regulations and practices of companies operating in different sectors included in the BIST Sustainability Index in Turkey, on the financial performance of companies. The data obtained from the financial and sustainability reports of 18 companies, which are included in the BIST Sustainability Index in Turkey, operating in different sectors and selected randomly between the years 2015-2020, were used. Financial data were obtained from the Public Disclosure Platform and sustainability reports were obtained from the websites of the companies, and these data were measured with the help of system-GMM data analysis. In this study, the effect of companies' environmental expenditures on the return on capital employed (ROCE) is investigated; Environmental expenditures were determined as independent variable, return on capital used as dependent variable, and firm size as control variable. As a result of the analysis made with the System-GMM method, a negative and significant relationship was determined between the environmental costs and the return on the capital used, and it was concluded that a 1% increase in the environmental costs would reduce the return on the capital used by 0.08%. In the study; It is thought that the companies operating in Turkey and reporting this using environmental accounting will contribute to both the literature and the widespread use of environmental accounting by companies, thanks to the findings on the relationship between environmental costs and profitability levels. During the execution of the study, it was observed that in some of the sustainability reports published by companies included in the BIST Sustainability Index, environmental expenditure amounts were not specified at all or were stated in different currencies. This situation limits sample selection and determination in empirical studies.

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Does environmental cost affect Japanese Firms' performance?

Cited by 9 publications

References 5 publications

Corporate Social Responsibility and Earnings Per Share of Oil and Gas Companies in Nigeria

Corporate Social Responsibility and Earnings Per Share of Oil and Gas Companies in Nigeria

What Is Known About Environmental Cost Accounting? Systematic Literature Review

Çevresel Maliyetlerin Finansal Performans Üzerindeki Etkisinin Tespiti: BİST Sürdürülebilirlik Endeksinde Yer Alan Firmalar Üzerinden Bir Ampirik İnceleme

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