Environmental accounting practices and profitability of quoted industrial goods sector in Nigeria

The study therefore aims at accessing environmental accounting practices and profitability of quoted industrial goods sector in Nigeria. study's population consists all publicly Industrial Goods Sector on the Nigerian Stock Exchange (22). From 2010 to 2021, a sample size ten (10) out total was drawn regression model used by researcher is Fixed Effects Model, Random Pooled Ordinary Least Square (OLS) with panel data. Hausman Wald tests choose best appropriate maximum explanatory power result revealed that ROA has mean 6.532658, median 5.900000, standard deviation 4.663992, skewness index 0.874641. EnA shows 2369618, 229141.0, 5293062 does not have significant effect since p-value greater than 0.05 concluded Environmental return asset which means other factors are more responsible for decline