CORPORATE DISCLOSURE OF ENVIRONMENTAL CAPITAL EXPENDITURES: A TEST OF ALTERNATIVE THEORIES

Conference object, Preprint English OPEN
Cho , Charles H.; Freedman , Martin; Patten , Dennis M.;
(2009)
  • Publisher: HAL CCSD
  • Subject: legitimacy theory | voluntary disclosure theory. | voluntary disclosure theory | Toxic Release Inventory | environmental capital expenditure | environmental regulation | materiality | [SHS.GESTION]Humanities and Social Sciences/Business administration | voluntary disclosure theory,environmental capital expenditure,environmental disclosure,environmental regulation,legitimacy theory,materiality,Toxic Release Inventory,voluntary disclosure theory. | [ SHS.GESTION ] Humanities and Social Sciences/Business administration | environmental disclosure
    acm: ComputingMilieux_COMPUTERSANDSOCIETY | InformationSystems_MISCELLANEOUS

International audience; In this study, we examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. We investigate, first, whether the disclosure appears to be a function of the materiality of the spending and we f... View more
  • References (28)
    28 references, page 1 of 3

    Fekrat, M.A., Inclan, I., Petroni, D., 1996. Corporate environmental disclosures: competitive disclosure hypothesis using 1991 annual report data. The International Journal of Accounting 31(2), 175-195.

    Financial Accounting Standards Board (FASB), 1980. Statement of Financial Accounting Concepts No. 2, Financial Accounting Standards Board, Stamford, CT.

    Freedman, M., Stagliano, A.J., 1998. Political pressure and environmental disclosure: the case of EPA and the Superfund. Research on Accounting Ethics 4, 211-224.

    Freedman, M., Stagliano, A.J., 2002. Environmental disclosure by companies involved in initial public offerings. Accounting, Auditing and Accountability Journal 15(1), 94-105.

    Freedman, M., Stagliano, A.J., 2008. Some new evidence on the effectiveness of authoritative environmental reporting guidance. Advances in Public Interest Accounting 13, 1-15.

    Freedman, M., Wasley, C., 1990. The association between environmental performance and environmental disclosure in annual reports and 10Ks. Advances in Public Interest Accounting 3, 183-193.

    Freedman, M., Jaggi, B., Stagliano, A.J., 2004. Pollution disclosures by electric utilities: An evaluation at the start of the first phase of the 1990 Clean Air Act. Advances in Environmental Accounting and Management 2, 59-100.

    Gamble, G.O., Hsu, K., Kite, D., Radtke, R.R., 1995. Environmental disclosures in annual reports and 10Ks: An examination. Accounting Horizons 9(3), 34-54.

    Gray, R., Kouhy, R. Lavers, S., 1995. Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing and Accountability Journal 8(2), 47-77.

    Hackston, D., Milne, M.J., 1996. Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing and Accountability Journal 9(1), 77-108.

  • Metrics
Share - Bookmark