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Advances in environmental accounting & management[electronic resource].Vol. 2

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
杜威分類號:	658.408
書名/作者:	Advances in environmental accounting & management
其他題名:	Advances in environmental accounting and management
其他作者:	Martin Freedman.
出版者:	Bingley, U.K. : : Emerald,, 2003.
面頁冊數:	1 online resource (xv, 165 p.).
標題:	Business & Economics - Accounting
標題:	Financial accounting.
標題:	Environmental economics.
標題:	Environmental auditing.
ISBN:	9781849502481 (electronic bk.)
ISBN:	9780762310708 (hbk.)
內容註:	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 onthe 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.
摘要、提要註:	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 wascompleted 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.
電子資源:	http://www.emeraldinsight.com/1479-3598/2

Advances in environmental accounting & management[electronic resource].Vol. 2
Advances in environmental accounting & managementVol. 2[electronic resource].Advances in environmental accounting and management - Bingley, U.K. :Emerald,2003. - 1 online resource (xv, 165 p.). - Advances in environmental accounting & management,1479-3598. - Advances in environmental accounting & management..

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 onthe 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.

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 wascompleted 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.

ISBN: 9781849502481 (electronic bk.)Subjects--Topical Terms:

400884
Business & Economics
--Accounting

LC Class. No.: TD194.7 / .A38 2003

Dewey Class. No.: 658.408

Universal Decimal Class. No.: 364.68

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