The ability of management to meet the interests of stakeholders is measured by a company's stability. Unfortunately, there has been an increase in corporate failures, which has been ascribed to management's failure to disclose green practices. Current reporting standards, on the other hand, have placed a lower priority on the disclosure of green activities within their environment, which has had an impact on the overall health of businesses. There have been a few studies on the impact of green accounting on performance, but none on company stability. As a result, the impact of green accounting methods on the stability of listed manufacturing enterprises in Nigeria was investigated in this study. Ex-post facto research design was adopted and data was gotten from the published financial statements of listed firms. population was the 56 listed manufacturing firms and 37 was purposively chosen based on the fact that they had published green reports consistently for eleven years (2010-2020). Data were analyzed using the multiple regression at 0.05 level of significance. Findings revealed that there is a significant effect of green accounting practices on EPR (Adj.R2 = 0.029, F(5, 401), = 191.410, p < 0.05) and firm size significantly moderated the effect of GAP on EPR (Adj.R2 = 0.350, F(6, 400) = 470.410, p < 0.05). Based on the findings, the study concluded that GAP has a significant effect on the stability of firms and the study recommended that firms should adopt global practices on green accounting disclosure and that standard setting bodies should ensure strict compliance with the guidelines so as to ensure a stable business.

employee productivity ratio

firm size

green accounting practices

green restoration

stability