Environmental disclosures and share prices - A discussion about efforts to study this relationship

Accounting Forum

Volumn 28, Issue 1, 2004, Pages 87-97

  Deegan, Craig ^a  

^a RMIT UNIVERSITY   (Australia)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 23744516068     PISSN: 01559982     EISSN: 14676303     Source Type: Journal    
DOI: 10.1016/j.accfor.2004.04.007     Document Type: Note

References (19)

1. ASX Corporate Governance Council (2003). Principles of good corporate governance and best practice recommendations. ASX, Sydney.
2. Business in the Environment (1994). City analysts and the environment. London: Business in the Environment.
3. Cicutto, F. (2002). Banks and their corporate social responsibility. Journal of Banking and Financial Services, December, 16-19.
4. Deegan, C. (1999). Mandatory public environmental reporting in Australia: Here today, gone tomorrow? Environmental and Planning Law Journal, 16(6), 473-481.
5. Deegan, C., & Rankin, M. (1997). The materiality of environmental information to users of accounting reports. Accounting, Auditing and Accountability Journal, 10(4), 562-583.
6. Deegan, C., Cooper, B., & Shelly, M. (2004). An investigation of TBL report assurance statements: International evidence. Melbourne: CFA Australia.
7. Deni Greene Consulting Services (2001). A capital idea: Realising value from environmental and social performance. Melbourne: Deni Greene Consulting Services.
8. Deni Greene Consulting Services (2002). Socially responsible investment in Australia 2002: Benchmarking survey conducted for the Ethical Investment Association. Sydney: Ethical Investment Association.
9. Ernst, & Young (2002). Corporate social responsibility: A survey of global companies. Melbourne: Ernst & Young.
10. Ernst, & Young (2003). The materiality of environmental risk to Australia 's finance sector. Canberra: Environment Australia.
11. Freedman, M., & Patten, D. M. (2004). Evidence on the pernicious effect of financial report environmental disclosure. Accounting Forum, 28(1), 27-41.
12. Global Reporting Initiative (2002). Sustainability reporting guidelines. Boston: GRI.
13. Institute of Directors in South Africa (2001). King Committee on Corporate Governance for South Africa (King Report). South Africa: Parktown.
14. Kothari, S. P. (2001). Capital markets research in accounting. Journal of Accounting and Economics, 31 (1).
15. Lorraine, N. H. J., Collison, D. J., & Power, D. M. (2004). An analysis of the stock market impact of environmental performance information. Accounting Forum., 28 (1), 7-26.
16. Milne, M., & Patten, D. (2002). Securing organisational legitimacy: An experimental decision case examining the impact of environmental disclosures. Accounting, Auditing and Accountability Journal, 15(3), 372-405.
17. O'Donovan, G. (2002). Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing and Accountability Journal, 15(3), 344-371.
18. O'Dwyer, B. (2002). Managerial perceptions of corporate social disclosure: An Irish story. Accounting, Auditing and Accountability Journal, 15(3), 406-436.
19. University of Cambridge (2003). Forecasting the impact of sustainability issues in the reputation of large multinational corporations. UK: University of Cambridge.