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Volumn 31, Issue 2, 1996, Pages 175-195

Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data

Author keywords

Environmental disclosures; International accounting; Voluntary disclosure

Indexed keywords


EID: 0001682514     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(96)90003-5     Document Type: Article
Times cited : (111)

References (9)
  • 1
    • 21844514889 scopus 로고
    • Estimation and market valuation of environmental liabilities relating to superfund sites
    • Barth, Mary E. and Maureen F. McNichols. 1994. "Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites." Journal of Accounting Research, (Supp.):177-209
    • (1994) Journal of Accounting Research , Issue.SUPPL. , pp. 177-209
    • Barth, M.E.1    McNichols, M.F.2
  • 2
    • 0000052638 scopus 로고
    • The impact of socio-economic accounting statements on the investment decision: An empirical study
    • Belkaoui, Ahmad. 1980. "The Impact of Socio-Economic Accounting Statements on the Investment Decision: An Empirical Study," Accounting, Organizations and Society: 263-283.
    • (1980) Accounting, Organizations and Society , pp. 263-283
    • Belkaoui, A.1
  • 3
    • 0000845064 scopus 로고
    • Selected items of information and their disclosure in annual reports
    • Buzby, Stephen L. 1974. "Selected Items of Information and Their Disclosure in Annual Reports," The Accounting Review, (July): 423-435.
    • (1974) The Accounting Review , Issue.JULY , pp. 423-435
    • Buzby, S.L.1
  • 4
    • 0002831731 scopus 로고
    • Demand for social responsibility information by university investors
    • Buzby, Stephen L. and H. Falk. 1979. "Demand for Social Responsibility Information by University Investors, The Accounting Review, (January): 23-37.
    • (1979) The Accounting Review , Issue.JANUARY , pp. 23-37
    • Buzby, S.L.1    Falk, H.2
  • 6
    • 21144477551 scopus 로고
    • Disclosure policy and competition: Cournot vs. bertrand
    • Darrough, Masako N. 1993. "Disclosure Policy and Competition: Cournot vs. Bertrand," The Accounting Review, (July): 534-561.
    • (1993) The Accounting Review , Issue.JULY , pp. 534-561
    • Darrough, M.N.1
  • 8
    • 84984220562 scopus 로고
    • Voluntary financial disclosure in an entry game with continua of types
    • Fall
    • Feltham, G.A. and J.Z. Xie. 1992. "Voluntary Financial Disclosure in an Entry Game with Continua of Types," Contemporary Accounting Research, (Fall): 46-80.
    • (1992) Contemporary Accounting Research , pp. 46-80
    • Feltham, G.A.1    Xie, J.Z.2
  • 9
    • 0010900095 scopus 로고
    • European unification, accounting harmonization, and social disclosures
    • Freedman, Martin and A. J. Stagliano. 1992. "European Unification, Accounting Harmonization, and Social Disclosures," The International Journal of Accounting, 27(2): 112-122.
    • (1992) The International Journal of Accounting , vol.27 , Issue.2 , pp. 112-122
    • Freedman, M.1    Stagliano, A.J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.