#firm performance

The study assessed the effect of financial ratios on performance of Quoted Breweries firms in Nigeria. It made use of ex post facto research design. Data were gotten from secondary sources obtained from NSE fact books and annual reports accounts of the selected Breweries Companies. The population of the study consisted of thirteen 13 quoted Breweries firms listed on the Nigerian Stock Exchange as at 31st December, 2018. Four 4 of the quoted Breweries firms are selected to form the sample of the study for the period of nine 9 years 2010  –  2018 . The relevant data obtained were subjected to statistical analysis using Pearson correlation coefficient and regression analysis. The results of this study revealed that there is a significant relationship between current ratio and firm performance but negative effect. Debt equity ratio has a significant effect on return on asset of Nigerian Breweries. The result of the study concludes that Nigerian breweries companies are relatively using an optimal mix of debt to equity which is evident from the significant positive relationship of debt equity ratio with financial performance of the Nigerian Breweries. The researchers recommended that the management should employ all carefulness while financing with long term debt instruments endeavor to find out the best and optimal combination of long term debt and equity that will impact positively on the value of the firm. 

This study examines the impact of green accounting on firm performance in Nigeria. TobinQ was use to measure the firm value. The study selected 72 manufacturing firms listed on the Nigerian Stock Exchange that disclosed green accounting information in line with GRI 4. Ex post facto research design was used and secondary data were collected from annual report of sampled firms from 2012 2019. The data were analyzed with descriptive statistics and correlation analysis while pooled ordinary least squared regression was employed to test formulated hypotheses. From the analysis it was discovered that material and energy disclosure have positive and significant effect on firm performance. Based on these findings, the study recommends that company’s should develop policy concerning materials used to produce and package company’s primary product and services during the reporting period and firms should also make their operation more sustainable by reporting on their energy consumption and energy efficiency policy being aware of it’s in becoming accountable and responsible. 

This study examined the effect of firm performance, risk, and foreign ownership on Indonesian public manufacturing companies’ CSR disclosure and market performance. A quantitative method, the multiple linear regression two stage, was used to analyze four hypotheses. The sample was 221 firm years in the 2015 2019 period. The results showed that the financial performance and financial risk variables affected the scope of corporate social responsibility disclosure. Foreign ownership structure has no significant effect on disclosure of corporate social responsibility. The size of corporate social responsibility disclosure influenced the market performance. The research implication is that management can use CSR as a market value leverage. To be able to expand disclosure, the company must have a good performance. An increase in corporate debt increases the risk faced by the company. Management can use CSR for reduce the impact of the increasing financial risk.