메뉴 건너뛰기




Volumn 23, Issue 4, 2004, Pages 295-304

Changes in environmental regulation and reporting: The case of the petroleum industry from 1989 to 1998

Author keywords

Disclosure; Environmental accounting; Financial reporting; Oil and gas; Regulation; SEC

Indexed keywords


EID: 3343015622     PISSN: 02784254     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccpubpol.2004.06.002     Document Type: Article
Times cited : (37)

References (16)
  • 2
    • 0003111030 scopus 로고    scopus 로고
    • Factors influencing firms' disclosures about environmental liabilities
    • Barth M. McNichols M. Wilson G.P. Factors influencing firms' disclosures about environmental liabilities Review of Accounting Studies 2 1997 35-64
    • (1997) Review of Accounting Studies , vol.2 , pp. 35-64
    • Barth, M.1    McNichols, M.2    Wilson, G.P.3
  • 3
    • 3342974310 scopus 로고    scopus 로고
    • The impact of SAB No. 92 on the value relevance of reported environmental liabilities
    • Working Paper, York University
    • Bewley K. 2000. The impact of SAB No. 92 on the value relevance of reported environmental liabilities. Working Paper, York University
    • (2000)
    • Bewley, K.1
  • 4
    • 0000230363 scopus 로고
    • Environmental disclosures, regulatory costs, and changes in firm value
    • Blacconiere W. Patten D. Environmental disclosures, regulatory costs, and changes in firm value Journal of Accounting and Economics 18 1994 357-377
    • (1994) Journal of Accounting and Economics , vol.18 , pp. 357-377
    • Blacconiere, W.1    Patten, D.2
  • 5
    • 2442676388 scopus 로고    scopus 로고
    • The market valuation of environmental capital expenditures by pulp and paper companies
    • Clarkson P. Li Y. Richardson G. The market valuation of environmental capital expenditures by pulp and paper companies The Accounting Review 79 2004 329-353
    • (2004) The Accounting Review , vol.79 , pp. 329-353
    • Clarkson, P.1    Li, Y.2    Richardson, G.3
  • 6
    • 0348191077 scopus 로고    scopus 로고
    • Nuclear decommissioning costs: The impact of recoverability risk on valuation
    • D'Souza J. Jacob J. Soderstrom N. Nuclear decommissioning costs: The impact of recoverability risk on valuation Journal of Accounting and Economics 29 2000 207-230
    • (2000) Journal of Accounting and Economics , vol.29 , pp. 207-230
    • D'Souza, J.1    Jacob, J.2    Soderstrom, N.3
  • 7
    • 3342882383 scopus 로고    scopus 로고
    • User sophistication and the specificity of disclosure as reflected in disclosure of a firm's status as a potentially responsible party
    • Working Paper, Emory University
    • Ely K. Stanny E. 1999. User sophistication and the specificity of disclosure as reflected in disclosure of a firm's status as a potentially responsible party. Working Paper, Emory University
    • (1999)
    • Ely, K.1    Stanny, E.2
  • 8
    • 0010829750 scopus 로고
    • Disclosure of environmental cleanup costs: The impact of the Superfund act
    • Freedman M. Stagliano A.J. Disclosure of environmental cleanup costs: The impact of the Superfund act Advances in Public Interest Accounting 6 1995 163-176
    • (1995) Advances in Public Interest Accounting , vol.6 , pp. 163-176
    • Freedman, M.1    Stagliano, A.J.2
  • 12
    • 0000825875 scopus 로고
    • Research on Environmental Reporting
    • September
    • Johnson L.T. Research on Environmental Reporting Accounting Horizons 7 September 1993 118-123
    • (1993) Accounting Horizons , vol.7 , pp. 118-123
    • Johnson, L.T.1
  • 13
    • 0000543130 scopus 로고    scopus 로고
    • Corporate disclosure of environmental liability information: Theory and evidence
    • Li Y. Richardson G. Thornton D. Corporate disclosure of environmental liability information: Theory and evidence Contemporary Accounting Research 14 2 1997 435-474
    • (1997) Contemporary Accounting Research , vol.14 , Issue.2 , pp. 435-474
    • Li, Y.1    Richardson, G.2    Thornton, D.3
  • 14
    • 0000905963 scopus 로고    scopus 로고
    • Managing public impressions: Environmental disclosures in annual reports
    • Neu D. Warsame H. Pedwell K. Managing public impressions: Environmental disclosures in annual reports Accounting, Organizations, and Society 23 3 1998 265-282
    • (1998) Accounting, Organizations, and Society , vol.23 , Issue.3 , pp. 265-282
    • Neu, D.1    Warsame, H.2    Pedwell, K.3
  • 15
    • 21844493052 scopus 로고
    • Environmental liability disclosure and Staff Accounting Bulletin No. 92
    • November
    • Roberts R. Hohl K. Environmental liability disclosure and Staff Accounting Bulletin No. 92 The Business Lawyer 50 November 1994 1-17
    • (1994) The Business Lawyer , vol.50 , pp. 1-17
    • Roberts, R.1    Hohl, K.2
  • 16
    • 3342956994 scopus 로고    scopus 로고
    • Effect of regulation on changes in disclosure of and reserved amounts for environmental liabilities
    • Summer
    • Stanny E. Effect of regulation on changes in disclosure of and reserved amounts for environmental liabilities The Journal of Financial Statement Analysis Summer 1998 34-49
    • (1998) The Journal of Financial Statement Analysis , pp. 34-49
    • Stanny, E.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.