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Download or read book Accounting and Disclosure of Environmental Liabilities written by and published by . This book was released on 2002 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : C. Gregory Rogers
Publisher : John Wiley & Sons
ISBN 13 : 0471746959
Total Pages : 407 pages
Book Rating : 4.4/5 (717 download)
Download or read book Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley written by C. Gregory Rogers and published by John Wiley & Sons. This book was released on 2005-10-13 with total page 407 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Reporting of Environmental Liabilities and Risks is a complete guide to developing the underlying business systems to successfully report environmental matters in audited financial statements and reports filed with the Securities Exchange Commission (SEC). It sets forth relevant reporting and internal control standards and discusses important issues affecting reporting entities, accountants, lawyers, and environmental professionals.
Author :
Publisher :
ISBN 13 :
Total Pages : 676 pages
Book Rating : 4.F/5 ( download)
Download or read book Disclosing Environmental Liability Under the Securities Laws written by and published by . This book was released on 1997 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Khondkar Karim
Publisher : Bloomsbury Publishing USA
ISBN 13 : 0313053588
Total Pages : 146 pages
Book Rating : 4.3/5 (13 download)
Download or read book Environmental Disclosure Practices and Financial Performance written by Khondkar Karim and published by Bloomsbury Publishing USA. This book was released on 2004-10-30 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding environmental liability and disclosure is critical for firm management, investors, accountants and auditors. The U.S. Congress has been increasing the pressure on companies to disclose information on environmental liabilities for years. This study delves into the issue by examining the impact of environmental disclosure on financial performance. These insightful essays provide guidance by supplying the most current and concise research available on this important topic. Covering such topics as legislation, liability, and regulations, this work analyzes how environmental disclosure influences the financial statements and public accountability of companies, and ultimately drives organizational change. This book builds the framework necessary to comprehend the complexities of quantifying environmental liabilities and make well-informed decisions.
Author : Yue Li
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Corporate Disclosure of Environmental Liability Information written by Yue Li and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The decision to disclose information concerning a firm's environmental liabilities is modeled as a sequential game involving the firm, a capital market and outside stakeholders who can impose proprietary (political) costs on the firm. A partial disclosure equilibrium is derived in which firms reveal information strategically, maximizing share value net of expected political costs. Inherent uncertainty regarding the existence and size of the liabilities creates a setting where outsiders are uncertain if management is informed about them, so firms can plausibly withhold bad news, i.e., they do not disclose liabilities that exceed a threshold level. Three novel hypotheses are that a firm is more likely to disclose as (1) its pollution propensity increases; (2) outsiders' knowledge of its environmental liabilities increases; and (3) the risk of incurring proprietary costs decreases. Empirical support is found for the hypotheses, based on the accounting disclosures made by sample firms selected from the records of the Ontario Ministry of the Environment and Energy. Improved accounting and auditing standards for environmental disclosure would build on at least three implications of the study: 1. To the extent that inherent uncertainty leaves managers with discretion as to what to disclose, our partial disclosure equilibrium result suggests that not all firms will comply with disclosure standards. 2. Publishing broad environmental performance-indicators for companies in non-accounting outlets would increase public awareness of a manager's private information endowment, making voluntary accounting disclosures of the liability more likely. 3. If a significant decline in stakeholder tolerance of pollution occurs, the expected proprietary costs of disclosing increase and companies become less likely to disclose.
Author : United States. General Accounting Office
Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.F/5 ( download)
Download or read book Environmental Liability written by United States. General Accounting Office and published by . This book was released on 1993 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Martin Freedman
Publisher : Elsevier
ISBN 13 : 0762313668
Total Pages : 211 pages
Book Rating : 4.7/5 (623 download)
Download or read book Environmental Accounting written by Martin Freedman and published by Elsevier. This book was released on 2006-08-08 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This volume contains papers which deal with issues related to pollution information and should of interest to investors, management, regulators and other individuals interested in environmental accounting." "Several papers contained in this volume deal with disclosure of environmental information. Some papers examine what motivates environmental disclosures, whereas other(s) examine whether environmental reporting reflects any real commitment or it is merely a propaganda ploy. While some firms may be genuinely interested in reporting their environmental performance correctly, others may use it as a tool to look good. Another paper in this issue shows that an alignment of management commitment, strategic planning and proactive managerial actions result in better environmental performance and this leads to better return on investment. Though there is no uniform format for reporting environmental information, the last paper in this issue provides discussion on integrating the living systems theory with the accounting disclosure model. In brief, this issue contains several interesting articles dealing with different aspects of environmental disclosures."--Jacket
Author :
Publisher : DIANE Publishing
ISBN 13 : 1428935770
Total Pages : 80 pages
Book Rating : 4.4/5 (289 download)
Download or read book Environmental disclosure SEC should explore ways to improve tracking and transparency of information : report to congressional requesters. written by and published by DIANE Publishing. This book was released on with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Government Accountability Office
Publisher :
ISBN 13 :
Total Pages : 72 pages
Book Rating : 4.E/5 ( download)
Download or read book Environmental Liabilities written by United States. Government Accountability Office and published by . This book was released on 2006 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Canadian Institute of Chartered Accountants
Publisher :
ISBN 13 :
Total Pages : 160 pages
Book Rating : 4.3/5 ( download)
Download or read book Environmental Costs and Liabilities written by Canadian Institute of Chartered Accountants and published by . This book was released on 1993 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Pamela S. Evers
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (22 download)
Download or read book Contingent Environmental Liabilities written by Pamela S. Evers and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Alok Kumar Pramanik
Publisher : Deep and Deep Publications
ISBN 13 : 9788176294003
Total Pages : 536 pages
Book Rating : 4.2/5 (94 download)
Download or read book Environmental Accounting and Reporting written by Alok Kumar Pramanik and published by Deep and Deep Publications. This book was released on 2002 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book covers almost all the aspects of Environmental Accounting and Reporting system prevailing in India and abroad. The book deals with Environmental Accounting and Reporting Environmental Auditing for Effective Corporate Management Environmental Accounting and Audit.
Author : G. S. Batra
Publisher : Deep and Deep Publications
ISBN 13 : 9788176299947
Total Pages : 192 pages
Book Rating : 4.2/5 (999 download)
Download or read book Environment Management and Corporate Disclosures written by G. S. Batra and published by Deep and Deep Publications. This book was released on 2007 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study on the environmental management strategies and environmental disclosure practices of various corporate enterprises in India, Singapore and Malaysia.
Author : United States Accounting Office (GAO)
Publisher : Createspace Independent Publishing Platform
ISBN 13 : 9781719581769
Total Pages : 30 pages
Book Rating : 4.5/5 (817 download)
Download or read book Environmental Liability written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-05-24 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental Liability: Property and Casualty Insurer Disclosure of Environmental Liabilities
Author : United States. Office of Management and Budget
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.3/5 (91 download)
Download or read book Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government written by United States. Office of Management and Budget and published by . This book was released on 1998 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mary E. Barth
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.0/5 ( download)
Download or read book Factors Influencing Firms' Disclosures about Environmental Liabilities written by Mary E. Barth and published by . This book was released on 1996 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Martin Freedman
Publisher : Emerald Group Publishing
ISBN 13 : 1781903042
Total Pages : 147 pages
Book Rating : 4.7/5 (819 download)
Download or read book Accounting for the Environment written by Martin Freedman and published by Emerald Group Publishing. This book was released on 2014-10-10 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Environmental Accounting and Management aims to enhance the understanding of global environmental issues and improve environmental performance and disclosures.
