Research on Environmental Accounting Information Disclosure
نویسندگان
چکیده
منابع مشابه
Environmental Disclosure - From the Accounting to the Report Perspective
This paper focus on the environmental disclosure (ED) promoted by firms, due to the strong demand for information and identification of the relevant data that pursuit the new legal requirements. The methodology is separate, by one side, on the theoretical framework based on the disclosure of environmental information (EI) and the true and fair view based on the accounting perspective. Indeed, t...
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As an important part of market information, accounting information reveals the timeliness, which plays an extremely important role to the market supervisors and investors. This research took 852 annual financial reports, published by Chinese Growth Enterprise Market(GEM) listing corporations from 2012-2014, as the samples to do empirical research on the board structure’s influences on the accou...
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It is expected that more accounting conservation (environmental uncertainty) reduces manager optimism. Prior research, however, has struggled to establish this relation empirically. Moreover, some evidence points to the possibility that the manager optimism is lower for firms with more accounting conservation. In this paper, the author examine the link between accounting conservation, environme...
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Federal funding agencies increasingly support stakeholder participation in environmental health studies, and yet there is very little published research on engagement of community members in the development of data disclosure (DD) strategies. The Ohio Environmental Protection Agency reported airborne manganese (Mn) concentrations in East Liverpool, Ohio, 30 times higher than the reference conce...
متن کاملManagerial incentives for compliance with environmental information disclosure programs
INTRODUCTION Publicly reported information on the environmental behavior of firms can increase the efficacy of private markets as a mechanism to control environmental malfeasance through liability for harm, consumer demand response, and shareholder reaction. Within the realm of environmental policy, examples exist of both mandatory information disclosure programs such as the EPA’s Toxics Releas...
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ژورنال
عنوان ژورنال: Finance and Market
سال: 2020
ISSN: 2424-8401
DOI: 10.18686/fm.v5i4.2968