Environmental Accounting and Quality of Accounting Disclosures

This book is focused on environmental accounting and quality of accounting disclosures of shipping lines in Nigeria. The book captured the various environmental accounting costs that influenced the quality of accounting disclosures of shipping lines in Nigeria. The costs include identification of environmental cost, capitalization of environmental cost, identification of environmental liability and measurement of environmental liability as it influences the quality of accounting disclosures. Quality of accounting disclosures was measured by disclosure index, content analysis and disclosure frequency. This book will be of important use to scholars, lecturers, students and the public at large in understanding the environmental issues affecting a company as well as a country.