Advances in environmental accounting & management. Vol. 2
Başlık:
Advances in environmental accounting & management. Vol. 2
ISBN:
9781849502481
Yayın Bilgileri:
Bingley, U.K. : Emerald, 2003.
Fiziksel Tanımlama:
1 online resource (xv, 165 p.).
Series:
Advances in environmental accounting & management,
Advances in environmental accounting & management.
Contents:
The identification, measurement, and reporting of corporate social impacts : past, present, and future / Marc J. Epstein -- Financial analysts' views of the value of environmental information / Herbert G. Hunt, D. Jacque Grinnell -- The impact of corporate social responsibility on the informativeness of earnings and accounting choices / Ahmed Riahi-Belkaoui -- An assessment of the quality of environmental disclosure themes / W. Darrell Walden, A.J. Stagliano -- Legitimacy and the Internet : an examination of corporate web page environmental disclosures / Dennis M. Patten, William Crampton -- Pollution disclosures by electric utilities : an evaluation at the start of the first phase of 1990 Clean Air Act / Martin Freedman, Bikki Jaggi, A.J. Stagliano -- Editorial / Marty Freedman, Bikki Jaggi.
Abstract:
The accounting profession, especially in the US, has lost credibility and this has serious implications for environmental reporting. As a number of papers in this volume attest, the amount of environmental reporting has increased in the period from the 1980s-mid 1990s. However, the value of those disclosures is open to serious question. The research for most of the papers in this volume was completed prior to the Enron scandal, but the findings indicate a need to re-evaluate what is reported about the firm's relationship to the physical environment.
Dil:
English