Determining the Business Case for Environmental Management Accounting (EMA) Practices among Listed Firms in Nigeria: The Stewardship Approach
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Victor Chiedu Oba & Musa Inuwa Fodio & Benedict Soje, 2012. "The Value Relevance of Environmental Responsibility Information Disclosure in Nigeria," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 8(6), pages 99-112, December.
- Shaker A. Zahra & James C. Hayton & Donald O. Neubaum & Clay Dibrell & Justin Craig, 2008. "Culture of Family Commitment and Strategic Flexibility: The Moderating Effect of Stewardship," Entrepreneurship Theory and Practice, , vol. 32(6), pages 1035-1054, November.
- Hayam Wahba, 2008. "Does the market value corporate environmental responsibility? An empirical examination," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 15(2), pages 89-99, March.
- Henry L. Tosi & Amy L. Brownlee & Paula Silva & Jeffrey P. Katz, 2003. "An Empirical Exploration of Decision‐making Under Agency Controls and Stewardship Structure," Journal of Management Studies, Wiley Blackwell, vol. 40(8), pages 2053-2071, December.
- Freedman, Martin & Jaggi, Bikki, 2005. "Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries," The International Journal of Accounting, Elsevier, vol. 40(3), pages 215-232.
- Cho, Charles H. & Patten, Dennis M., 2007. "The role of environmental disclosures as tools of legitimacy: A research note," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 639-647.
- Monir Zaman Mir & Abu Shiraz Rahaman, 2011. "In pursuit of environmental excellence," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(7), pages 848-878, September.
- Eddleston, Kimberly A. & Kellermanns, Franz W., 2007. "Destructive and productive family relationships: A stewardship theory perspective," Journal of Business Venturing, Elsevier, vol. 22(4), pages 545-565, July.
- Dayana Jalaludin & Maliah Sulaiman & Nik Nazli Nik Ahmad, 2011. "Understanding environmental management accounting (EMA) adoption: a new institutional sociology perspective," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 7(4), pages 540-557, October.
- Lex Donaldson & James H. Davis, 1991. "Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns," Australian Journal of Management, Australian School of Business, vol. 16(1), pages 49-64, June.
- Tracy Artiach & Darren Lee & David Nelson & Julie Walker, 2010. "The determinants of corporate sustainability performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(1), pages 31-51, March.
- Joe Duke II & Kechi Kankpang, 2013. "Implications of Corporate Social Responsibility for the Performance of Nigerian Firms," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 3(5), pages 1-5.
- Yuriko Nakao & Akihiro Amano & Kanichiro Matsumura & Kiminori Genba & Makiko Nakano, 2007. "Relationship between environmental performance and financial performance: an empirical analysis of japanese corporations," Business Strategy and the Environment, Wiley Blackwell, vol. 16(2), pages 106-118, February.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Sophie Bacq & Kimberly A. Eddleston, 2018. "A Resource-Based View of Social Entrepreneurship: How Stewardship Culture Benefits Scale of Social Impact," Journal of Business Ethics, Springer, vol. 152(3), pages 589-611, October.
- Qian, Wei & Schaltegger, Stefan, 2017. "Revisiting carbon disclosure and performance: Legitimacy and management views," The British Accounting Review, Elsevier, vol. 49(4), pages 365-379.
- Nazim Hussain, 2015. "Impact of Sustainability Performance on Financial Performance: An Empirical Study of Global Fortune (N100) Firms," Working Papers 1, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
- Astrachan, Joseph H., 2010. "Strategy in family business: Toward a multidimensional research agenda," Journal of Family Business Strategy, Elsevier, vol. 1(1), pages 6-14, March.
- Okwy Peter Okpala & Oluwamayowa Olalekan Iredele, 2018. "Corporate Social And Environmental Disclosures And Market Value Of Listed Firms In Nigeria," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 7(3), pages 9-28.
- Kimberly A. Eddleston & Franz W. Kellermanns & Thomas M. Zellweger, 2012. "Exploring the Entrepreneurial Behavior of Family Firms: Does the Stewardship Perspective Explain Differences?," Entrepreneurship Theory and Practice, , vol. 36(2), pages 347-367, March.
- repec:hum:wpaper:sfb649dp2007-059 is not listed on IDEAS
- Al-Shaer, Habiba & Uyar, Ali & Kuzey, Cemil & Karaman, Abdullah S., 2023. "Do shareholders punish or reward excessive CSR engagement? Moderating effect of cash flow and firm growth," International Review of Financial Analysis, Elsevier, vol. 88(C).
- Segaro, Ethiopia L. & Larimo, Jorma & Jones, Marian V., 2014. "Internationalisation of family small and medium sized enterprises: The role of stewardship orientation, family commitment culture and top management team," International Business Review, Elsevier, vol. 23(2), pages 381-395.
- María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
- Pieper, Torsten M., 2010. "Non solus: Toward a psychology of family business," Journal of Family Business Strategy, Elsevier, vol. 1(1), pages 26-39, March.
- A. Ashwin & Rishikesha Krishnan & Rejie George, 2015. "Family firms in India: family involvement, innovation and agency and stewardship behaviors," Asia Pacific Journal of Management, Springer, vol. 32(4), pages 869-900, December.
- Roland Kidwell & Franz Kellermanns & Kimberly Eddleston, 2012. "Harmony, Justice, Confusion, and Conflict in Family Firms: Implications for Ethical Climate and the “Fredo Effect”," Journal of Business Ethics, Springer, vol. 106(4), pages 503-517, April.
- Pötschke, Ivonne, 2020. "A Felt Truth: Value Congruence in Family Firms," management revue - Socio-Economic Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 31(3), pages 281-308.
- Jannik Gerwanski, 2020. "Does it pay off? Integrated reporting and cost of debt: European evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2299-2319, September.
- Mohammad Azizi & Masood Salmani Bidgoli & Ameneh Seddighian Bidgoli, 2017. "Trust in family businesses: A more comprehensive empirical review," Cogent Business & Management, Taylor & Francis Journals, vol. 4(1), pages 1359445-135, January.
- Jones, Michael John, 2011. "The nature, use and impression management of graphs in social and environmental accounting," Accounting forum, Elsevier, vol. 35(2), pages 75-89.
- Siddique, Md Abubakar & Akhtaruzzaman, Md & Rashid, Afzalur & Hammami, Helmi, 2021.
"Carbon disclosure, carbon performance and financial performance: International evidence,"
International Review of Financial Analysis, Elsevier, vol. 75(C).
- Md Abubakar Siddique & Md Akhtaruzzaman & Afzalur Rashid & Helmi Hammami, 2021. "Carbon disclosure, carbon performance and financial performance: International evidence," Post-Print hal-03329120, HAL.
- Patrick Velte, 2010. "Stewardship-Theorie," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(3), pages 285-293, April.
- Jonathan Luffarelli & Amrou Awaysheh, 2018. "The Impact of Indirect Corporate Social Performance Signals on Firm Value: Evidence from an Event Study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(3), pages 295-310, May.
- Azizi, Mohammad & Salmani Bidgoli, Masoud & Maley, Jane F. & Dabić, Marina, 2022. "A stewardship perspective in family firms: A new perspective for altruism and social capital," Journal of Business Research, Elsevier, vol. 144(C), pages 764-775.
More about this item
Keywords
Environmental Management Accounting; Stewardship; Business Case; Nigeria;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dug:journl:y:2017:i:2:p:179-194. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Florian Nuta (email available below). General contact details of provider: https://edirc.repec.org/data/fedanro.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.