Article Sidebar
Published:
Nov 4, 2023Keywords:
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
(i) AJER is an open-access journal. This means that all content is freely available to all. The author retains the copyrights associated with their work within AJER’s policy framework.
(ii) All articles can be accessed freely without any limitations of use, distribution, and reproduction in any medium so long as they are expressly cited.
(iii) The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, may not mean that these names are not protected by the relevant laws and regulations in their respective countries.
(iv) The publisher believes that all information is true and accurate at the time of going to press. In this regard, the authors, editors, and publishers cannot accept any legal responsibility for any errors, typos or omissions that may be made. There is thus no warranty for the materials contained in the articles.
Main Article Content
Effect of Quantity Environmental Reporting Disclosure on Financial Performance of Manufacturing Firms Listed in the Nairobi Securities Exchange
Gilbert Okochet Ikapel
Charles Tibbs
Mary Nelima
Abstract
Environmental sustainability has become a major pillar of today’s business activities. One of the accounting information goals is to help users predict the returns on their investments. The main purpose of the study was to determine the effects of quantity environmental reporting disclosure on the financial performance of manufacturing firms listed on the Nairobi Securities Exchange. This study employed a survey research design to select manufacturing companies listed on the NSE. The study was carried out on manufacturing companies listed on the Nairobi Securities Exchange (NSE). The target population was 64 respondents. The study employed a census survey to select the 64 respondents including the management and finance heads. The study used questionnaires and a secondary data collection schedule to collect data. Questionnaires captured independent variables, while secondary tools captured dependent variables. Descriptive statistics involved frequencies and percentages, while inferential statistics were based on Pearson correlation and simple linear regression analysis. Tables were used to present data. The findings were that quantity environmental reporting disclosure had a significant effect on financial performance among listed manufacturing firms at NSE (t =9.971, p< 0.05). The study recommended that manufacturing companies should disclose information to enable trust since accountability would easily be achieved through the quantity of information disclosed.
