Abstract
The financial-related crises that raged through countries of the world which prompted the breakdown of some blue chip organizations (for example Enron, WorldCom, and so on.) have placed earnings management of financial statements in the spotlight and a developing number of organizations around the world have willfully embrace and integrate the practice of environmental accounting disclosure into their plans of action in other to improving their corporate strategies, moral conduct, and their relationship with significant cultural interest. It was against this backdrop that this study examined the impact of environmental accounting disclosure on the earnings management of quoted industrial sector companies in Nigeria. The study sample fourteen (14) industrial goods companies from 2013 to 2020 and from the pooled OLS (ordinary least square) regression analyses, the findings suggested a positive relationship between environmental accounting disclosure and discretionary accruals. It was recommended that industrial goods firms should persist in giving great concern to environmental accounting disclosure practice as it ties the growth of the firm to economic growth. Keywords: Environmental Accounting Disclosure; Earnings Management; Discretionary Accruals.
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