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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 : Mary E. Barth
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 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 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines factors related to environmental liability disclosure decisions for firms in industries with substantial Superfund site involvement. We hypothesize that the extent of disclosure about environmental liabilities is associated with five factors: (1) regulation, including enforcement activity, (2) managements' information, including site uncertainty and allocation uncertainty, (3) litigation and negotiation concerns, (4) capital market concerns, and (5) other regulatory influence. Our empirical tests examine the association between measures of environmental liability disclosure, based on disclosures in firms' annual reports and Forms 10-K, and proxies for the five factors, based on information from other public sources, including the EPA. We find that all of our hypothesized factors except site uncertainty significantly influence firms' environmental disclosure decisions.
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 :
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 : Stephanie M. Weidman
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book A Behavioral Model of Decisions to Accrue and Disclose Environmental Liabilities written by Stephanie M. Weidman and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using a sample of 263 financial executives, this study furthers our understanding of the factors that influence the accrual and disclosure of environmental liabilities. It uses the Theory of Planned Behavior (Azjen, 1991) to investigate these discretionary accruals and disclosures as ethical decisions at the level of the individual decision maker. The authors know of no other study that explicitly examines the accrual decision as distinct from the disclosure decision with respect to environmental liabilities. Results indicate that the intentions to accrue and disclose environmental liabilities are significantly related to an individual's attitudes, subjective norms, perceived behavioral control and perceived moral obligation. Findings also suggest that financial executives are more willing to accrue an environmental liability than to disclose it in the notes to the financial statements.
Author : Ezhilarasi Ganapathy
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)
Download or read book Factors Influencing Environmental Disclosures written by Ezhilarasi Ganapathy and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Social responsibility amongst various components of the society has started imposing pressure on organizations in reducing their industrial activities which impact the nature adversely. The business entities have started taking care of the nature, which is their primary source of production. In order to attain public interest, the companies have started disclosing information regarding environment-related costs and benefits in their periodic report. The purpose of the present study is to determine the factors that influence environmental disclosures of companies doing business in India. First, the paper talks about the status of environmental disclosure practices by framing Environmental Disclosure Index (EDI) based on Global Reporting Initiative (GRI) guidelines. The descriptive analysis shows a low level disclosure of environmental information, but the year-wise performance shows an increasing trend suggesting that firms in India have realized the importance of environmental reporting. Using panel data regression model, it is found that company size, board size, foreign ownership and environmental certification are important factors in explaining environmental disclosure practices. Developing countries like India should make it mandatory for companies to disclose information on environmental issues in their periodic reports for better sustainable development.
Author : Martin Freedman
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (19 download)
Download or read book Advances in Environmental Accounting and Management written by Martin Freedman and published by . This book was released on 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Yingjun Lu
Publisher : Routledge
ISBN 13 : 1317753534
Total Pages : 253 pages
Book Rating : 4.3/5 (177 download)
Download or read book Social and Environmental Disclosure by Chinese Firms written by Yingjun Lu and published by Routledge. This book was released on 2014-03-26 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the increased social and environmental problems in China, this book looks into the social and environmental (environmental) disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputation and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. The book also highlights that financial performance and firm size were the two corporate characteristics that had a positive influence on corporate socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.
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 : B. Omnamasivaya
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)
Download or read book Factors Influencing Environmental Accounting and Disclosure Practices in India written by B. Omnamasivaya and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The study examines the factors determining the level of environmental disclosure information by taking a sample of NIFTY 50 companies from National Stock Exchange (NSE). The environmental information disclosure is measured by using an Environmental Accounting Disclosure Index (EADI) and the variables used in the study are profitability, corporate size, age, financial leverage, industry type, legal ownership and foreign operations. The relationship is tested using multiple regression analysis. The results show that there is a positive relationship between EADI and profitability, financial leverage, industry type and legal ownership, and a negative relationship between EADI and corporate size, age and foreign operations.
Author : Kathleen Segerson
Publisher : Routledge
ISBN 13 : 1351742191
Total Pages : 524 pages
Book Rating : 4.3/5 (517 download)
Download or read book Economics and Liability for Environmental Problems written by Kathleen Segerson and published by Routledge. This book was released on 2018-01-12 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2002. This convenient reference brings together notable contributions examining all aspects of the liability for environmental accidents. Articles included in the Part I of this volume examine the role of liability as a policy instrument, and provide detailed examinations of the incentive effects created by the imposition of liability, ie. Bankruptcy, litigation costs, delegation of responsibility and insurance. Those in Part II study specific environmental issues such as hazardous waste disposal and oil spills. The International Library of Environmental Economics and Policy explores the influence of economics on the development of environmental and natural resource policy. In a series of twenty five volumes, the most significant journal essays in key areas of the contemporary environmental and resource policy are collected. This convenient reference brings together the notable contributions examining all aspects of the liability for environmental accidents.
Author : United States. Office of Management and Budget
Publisher :
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.:/5 (327 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 26 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.
Author : Marty Freedman
Publisher : Emerald Group Publishing
ISBN 13 : 1849507643
Total Pages : 194 pages
Book Rating : 4.8/5 (495 download)
Download or read book Sustainability, Environmental Performance and Disclosures written by Marty Freedman and published by Emerald Group Publishing. This book was released on 2010-01-13 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes the papers that discuss different aspects of sustainability, environmental performance, and environmental disclosures. This title analyzes what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements.
Author : Pratima Bansal
Publisher : Oxford University Press
ISBN 13 : 0199584451
Total Pages : 717 pages
Book Rating : 4.1/5 (995 download)
Download or read book The Oxford Handbook of Business and the Natural Environment written by Pratima Bansal and published by Oxford University Press. This book was released on 2012 with total page 717 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook discusses the main issues, research, and theory on business and the natural environment, and how they impact on different business functions and disciplines
Author : Jan Bebbington
Publisher : Routledge
ISBN 13 : 0429620950
Total Pages : 544 pages
Book Rating : 4.4/5 (296 download)
Download or read book Routledge Handbook of Environmental Accounting written by Jan Bebbington and published by Routledge. This book was released on 2021-03-30 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: • Part 1: Framing the issues • Part 2: Financial accounting and reporting • Part 3: Management accounting • Part 4: Global and local perspectives • Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.
