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September 10, 2025International journal of research and scientific innovation

Assessment of the Impact of Environmental Operating Costs on Return on Assets: Evidence from Listed Breweries in Nigeria

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Authors

OBOgundipe Francis BamideleEkiti State University OFOlatunji Opefolu FrancisEkiti State University OEOmodara Busuyi EmmanuelAjayi Crowther University

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Implication

Observational analysis reveals environmental operating costs significantly affect return on assets in breweries, indicating areas for management improvement.

Key Points

A significant inverse relationship exists between prevention costs and return on assets for breweries.
Regression analysis showed external failure costs negatively influence return on assets, with a p-value of 0.0376.
Appraisal costs had a positive but statistically insignificant effect on return on assets, with p-value at 0.0801.
Firms are advised to closely monitor prevention, appraisal, and external failure costs to enhance quality management.

Cite This Study

Bamidele et al. (2025) studied this question.

synapsesocial.com/papers/68c189d99b7b07f3a0613645 https://doi.org/10.51244/ijrsi.2025.120800061

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Implication

Observational analysis reveals environmental operating costs significantly affect return on assets in breweries, indicating areas for management improvement.

Assessment of the Impact of Environmental Operating Costs on Return on Assets: Evidence from Listed Breweries in Nigeria

Discussion

Member takes

Implication

Key Points

Cite This Study

Assessment of the Impact of Environmental Operating Costs on Return on Assets: Evidence from Listed Breweries in Nigeria

Discussion

Member takes

Implication

Key Points

Cite This Study

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