ASSESSMENT OF THE EFFECT OF LIQUIDITY MANAGEMENT ON BANKS FINACIAL PERFORMANCE IN NIGERIA

ABSTRACT Most oil and gas quoted companies in Nigeria have often given insufficient attention to the communities where they operate, this is usually because of the needs to regularly increase their profit maximization strategy. This study focuses on the impact of environmental accounting on financial performance of selected companies in Nigeria. A special objectives of this studies are: to analyze the effect of environmental accounting on financial performance of a firms using earning per share (EPS),to examine the relationship that exists between environmental accounting and return on equity (ROE),return on Capital employee (ROCE),net profit margin (NPM),of Oando plc in Nigeria, and to investigate the relationship between environmental accounting and financial performance of Oando PLC in Nigeria, research questions and hypothesis are in line with the objective of the study, descriptive survey research design was adopted for the study is simple size of 92 was selected from the total population of 120 with Yaro Yamane sampling technique structured questionnaire was used for data collection, sample percentage was used to analyze the data collected. The collected data, it was reviewed that through the tested hypothesis that there is significant relationship between environmental accounting on earnings per share (EPS) of oil and gas firms, there is a significant relationship between environmental accounting and return on equity (ROE), return on Capital employed (ROCE),net profit margin (NPM)of Oando Plc in Nigeria, the study conclude that there is significant relationship between environmental accounting and financial performance of Oando Plc in Nigeria. It was recommended that the oil and gas firm should increase the cost of environmental accounting as this also increase their returns on assets and that the cause of environmental accounting should be managed.