-
1
-
-
84986116800
-
The ethical, social and environmental reporting-performance portrayal gap
-
Adams C.A. The ethical, social and environmental reporting-performance portrayal gap. Accounting, Auditing and Accountability Journal 17 5 (2004) 731-757
-
(2004)
Accounting, Auditing and Accountability Journal
, vol.17
, Issue.5
, pp. 731-757
-
-
Adams, C.A.1
-
2
-
-
41149148315
-
-
Aerts, W., & Cormier, D. (2006). The association between media legitimacy and corporate environmental communication. Working paper.
-
Aerts, W., & Cormier, D. (2006). The association between media legitimacy and corporate environmental communication. Working paper.
-
-
-
-
3
-
-
41149148842
-
-
Aerts, W., Cormier, D., & Magnan, M. (2006). The interface between print- and web-based corporate environmental disclosure, financial markets and the media. Working Paper.
-
Aerts, W., Cormier, D., & Magnan, M. (2006). The interface between print- and web-based corporate environmental disclosure, financial markets and the media. Working Paper.
-
-
-
-
4
-
-
1542508930
-
The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach
-
Al-Tuwaijri S.A., Christensen T.E., and Hughes K.E. The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society 29 5-6 (2004) 447-471
-
(2004)
Accounting, Organizations and Society
, vol.29
, Issue.5-6
, pp. 447-471
-
-
Al-Tuwaijri, S.A.1
Christensen, T.E.2
Hughes, K.E.3
-
5
-
-
1842487478
-
Talking trash: Legitimacy, impression management, and unsystematic risk in the context of the natural environment
-
Bansal P., and Clelland I. Talking trash: Legitimacy, impression management, and unsystematic risk in the context of the natural environment. Academy of Management Journal 47 1 (2004) 93-102
-
(2004)
Academy of Management Journal
, vol.47
, Issue.1
, pp. 93-102
-
-
Bansal, P.1
Clelland, I.2
-
7
-
-
21844514889
-
Estimation and market valuation of environmental liabilities relating to superfund sites
-
Barth M., and McNichols M. Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research Supplement 32 (1994) 177-209
-
(1994)
Journal of Accounting Research Supplement
, vol.32
, pp. 177-209
-
-
Barth, M.1
McNichols, M.2
-
8
-
-
0003111030
-
Factors influencing firms' disclosures about environmental liabilities
-
Barth M., McNichols M., and Wilson 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, P.3
-
9
-
-
0001482247
-
Corporate environmental reports: the need for standards and an environmental assurance service
-
Beets S.D., and Souther C. Corporate environmental reports: the need for standards and an environmental assurance service. Accounting Horizons 13 2 (1999) 129-145
-
(1999)
Accounting Horizons
, vol.13
, Issue.2
, pp. 129-145
-
-
Beets, S.D.1
Souther, C.2
-
10
-
-
0043183592
-
Disclosure of environmental information by Canadian manufacturing companies: A Voluntary Disclosure Perspective
-
Bewley K., and Li Y. Disclosure of environmental information by Canadian manufacturing companies: A Voluntary Disclosure Perspective. Advances in Environmental Accounting and Management 1 (2000) 201-226
-
(2000)
Advances in Environmental Accounting and Management
, vol.1
, pp. 201-226
-
-
Bewley, K.1
Li, Y.2
-
11
-
-
0000230363
-
Environmental disclosures, regulatory costs, and changes in firm value
-
Blacconiere W.G., and Patten D.M. 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.G.1
Patten, D.M.2
-
12
-
-
41149085247
-
-
Chan-Fishel, Michelle. (2002). Survey of climate change disclosure in SEC filings of automobile, insurance, oil & gas, petrochemical, and utilities companies. Friends of the Earth - US, September.
-
Chan-Fishel, Michelle. (2002). Survey of climate change disclosure in SEC filings of automobile, insurance, oil & gas, petrochemical, and utilities companies. Friends of the Earth - US, September.
-
-
-
-
13
-
-
2442676388
-
The market valuation of environmental expenditures by pulp and paper companies
-
Clarkson P., Li Y., and Richardson G. The market valuation of environmental 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
-
14
-
-
0031161248
-
Investors' assessment of implicit environmental liabilities: An empirical investigation
-
Cormier D., and Magnan M. Investors' assessment of implicit environmental liabilities: An empirical investigation. Journal of Accounting and Public Policy 16 (1997) 215-241
-
(1997)
Journal of Accounting and Public Policy
, vol.16
, pp. 215-241
-
-
Cormier, D.1
Magnan, M.2
-
15
-
-
0027738974
-
The impact of corporate pollution on market valuation: Some empirical evidence
-
Cormier D., Magnan M., and Morard B. The impact of corporate pollution on market valuation: Some empirical evidence. Ecological Economics 8 (1993) 135-155
-
(1993)
Ecological Economics
, vol.8
, pp. 135-155
-
-
Cormier, D.1
Magnan, M.2
Morard, B.3
-
16
-
-
0000272926
-
Disclosure of non-proprietary information
-
Spring
-
Dye R.A. Disclosure of non-proprietary information. Journal of Accounting Research (1985) 123-145 Spring
-
(1985)
Journal of Accounting Research
, pp. 123-145
-
-
Dye, R.A.1
-
17
-
-
41149131418
-
-
Franco, N.C. (2001). Corporate environmental disclosure: opportunities to harness market forces to improve corporate environmental performance. American Bar Association Conference on Environmental Law, Keystone, Colorado, March 8-11.
-
Franco, N.C. (2001). Corporate environmental disclosure: opportunities to harness market forces to improve corporate environmental performance. American Bar Association Conference on Environmental Law, Keystone, Colorado, March 8-11.
-
-
-
-
19
-
-
0000745603
-
'The association between environmental performance and environmental disclosure in annual reports and 10 Ks'
-
Freedman M., and Wasley C. 'The association between environmental performance and environmental disclosure in annual reports and 10 Ks'. Advances in Public Interest Accounting 3 (1990) 183-193
-
(1990)
Advances in Public Interest Accounting
, vol.3
, pp. 183-193
-
-
Freedman, M.1
Wasley, C.2
-
20
-
-
41149119148
-
-
Global Reporting Initiative (2002). Sustainable Reporting Guidelines, www.globalreporting.org.
-
Global Reporting Initiative (2002). Sustainable Reporting Guidelines, www.globalreporting.org.
-
-
-
-
21
-
-
84953586974
-
Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure
-
Gray R., Kouhy R., and Lavers S. Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing and Accountability Journal 8 2 (1995) 47-77
-
(1995)
Accounting, Auditing and Accountability Journal
, vol.8
, Issue.2
, pp. 47-77
-
-
Gray, R.1
Kouhy, R.2
Lavers, S.3
-
22
-
-
0000388461
-
A Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure
-
Healy P.M., Hutton A.P., and Palepu K.G. A Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure. Contemporary Accounting Research 16 (1999) 485-520
-
(1999)
Contemporary Accounting Research
, vol.16
, pp. 485-520
-
-
Healy, P.M.1
Hutton, A.P.2
Palepu, K.G.3
-
23
-
-
0012319054
-
Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
-
Healy P.M., and Palepu K.G. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics 31 1-3 (2001) 405-440
-
(2001)
Journal of Accounting and Economics
, vol.31
, Issue.1-3
, pp. 405-440
-
-
Healy, P.M.1
Palepu, K.G.2
-
24
-
-
0041370067
-
Corporate environmental disclosures: Are they useful in determining environmental performance?
-
Hughes S.B., Anderson A., and Golden S. Corporate environmental disclosures: Are they useful in determining environmental performance?. Journal of Accounting and Public Policy 20 (2001) 217-240
-
(2001)
Journal of Accounting and Public Policy
, vol.20
, pp. 217-240
-
-
Hughes, S.B.1
Anderson, A.2
Golden, S.3
-
25
-
-
0346267870
-
The Role of Supplementary Statements with Management Earnings Forecasts
-
Hutton A., Miller G., and Skinner D. The Role of Supplementary Statements with Management Earnings Forecasts. Journal of Accounting Research 41 (2003) 867-890
-
(2003)
Journal of Accounting Research
, vol.41
, pp. 867-890
-
-
Hutton, A.1
Miller, G.2
Skinner, D.3
-
27
-
-
0000188994
-
Environmental Performance and Corporate Disclosure
-
Autumn
-
Ingram R.W., and Frazier K. Environmental Performance and Corporate Disclosure. Journal of Accounting Research 18 2 (1980) 614-622 Autumn
-
(1980)
Journal of Accounting Research
, vol.18
, Issue.2
, pp. 614-622
-
-
Ingram, R.W.1
Frazier, K.2
-
28
-
-
0011621761
-
The coefficient of imbalance
-
Lasswell H.D., Leites N., et al. (Eds), MIT Press, Cambridge MA
-
Janis I.L., and Fadner R. The coefficient of imbalance. In: Lasswell H.D., Leites N., et al. (Eds). Language of Politics (1965), MIT Press, Cambridge MA 153-169
-
(1965)
Language of Politics
, pp. 153-169
-
-
Janis, I.L.1
Fadner, R.2
-
29
-
-
44649197264
-
Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure
-
Jensen M., and Meckling W. Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure. Journal of Financial Economics 3 4 (1976) 305-360
-
(1976)
Journal of Financial Economics
, vol.3
, Issue.4
, pp. 305-360
-
-
Jensen, M.1
Meckling, W.2
-
30
-
-
0035659111
-
Does it really pay to be green? An empirical study of firm environmental and financial performance
-
King A., and Lenox Michael. Does it really pay to be green? An empirical study of firm environmental and financial performance. The Journal of Industrial Ecology 5 1 (2001) 105-116
-
(2001)
The Journal of Industrial Ecology
, vol.5
, Issue.1
, pp. 105-116
-
-
King, A.1
Lenox, Michael.2
-
31
-
-
21344483941
-
Cross-sectional determinants of analyst ratings of corporate disclosures
-
Autumn
-
Lang M., and Lundholm Russell. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research 31 2 (1993) 246-247 Autumn
-
(1993)
Journal of Accounting Research
, vol.31
, Issue.2
, pp. 246-247
-
-
Lang, M.1
Lundholm, Russell.2
-
32
-
-
0030305317
-
Corporate disclosure policy and analyst behavior
-
Lang M., and Lundholm R. Corporate disclosure policy and analyst behavior. The Accounting Review 71 4 (1996) 467-492
-
(1996)
The Accounting Review
, vol.71
, Issue.4
, pp. 467-492
-
-
Lang, M.1
Lundholm, R.2
-
34
-
-
84990338764
-
An empirical examination of factors affecting the timing of environmental accounting standard adoption and the impact on corporate valuation
-
Li Y., and McConomy B. An empirical examination of factors affecting the timing of environmental accounting standard adoption and the impact on corporate valuation. Journal of Accounting, Auditing and Finance 14 3 (1999) 279-313
-
(1999)
Journal of Accounting, Auditing and Finance
, vol.14
, Issue.3
, pp. 279-313
-
-
Li, Y.1
McConomy, B.2
-
35
-
-
0000543130
-
Corporate disclosure of environmental information; theory and evidence
-
Li Y., Richardson G.D., and Thornton D. Corporate disclosure of environmental information; theory and evidence. Contemporary Accounting Research 14 3 (1997) 435-474
-
(1997)
Contemporary Accounting Research
, vol.14
, Issue.3
, pp. 435-474
-
-
Li, Y.1
Richardson, G.D.2
Thornton, D.3
-
36
-
-
0038845431
-
Rationality and Analysts' Forecast Bias
-
Lim T. Rationality and Analysts' Forecast Bias. Journal of Finance LVI 1 (2001) 369-385
-
(2001)
Journal of Finance
, vol.LVI
, Issue.1
, pp. 369-385
-
-
Lim, T.1
-
37
-
-
41149085726
-
-
Lindblom, C. (1994). The implications of organizational legitimacy for corporate social performance disclosure. Paper presented at the Critical Perspectives on Accounting Conference, New York.
-
Lindblom, C. (1994). The implications of organizational legitimacy for corporate social performance disclosure. Paper presented at the Critical Perspectives on Accounting Conference, New York.
-
-
-
-
38
-
-
0001647340
-
Intra-industry Environmental Disclosures in Response to the Alaskan Oil Spill: A Note on Legitimacy Theory
-
Patten D. Intra-industry Environmental Disclosures in Response to the Alaskan Oil Spill: A Note on Legitimacy Theory. Accounting, Organizations, and Society 17 (1992) 471-475
-
(1992)
Accounting, Organizations, and Society
, vol.17
, pp. 471-475
-
-
Patten, D.1
-
39
-
-
0013115410
-
Changing Superfund disclosure and its relation to the provision of other environmental information
-
Patten D. Changing Superfund disclosure and its relation to the provision of other environmental information. Advances in Environmental Accounting and Management 1 (2000) 101-121
-
(2000)
Advances in Environmental Accounting and Management
, vol.1
, pp. 101-121
-
-
Patten, D.1
-
40
-
-
0036837339
-
The relation between environmental performance and environmental disclosure: A research note
-
Patten D. The relation between environmental performance and environmental disclosure: A research note. Accounting, Organizations, and Society 27 (2002) 763-773
-
(2002)
Accounting, Organizations, and Society
, vol.27
, pp. 763-773
-
-
Patten, D.1
-
41
-
-
0035486086
-
Social disclosure, financial disclosure and the cost of equity capital
-
Richardson A., and Welker M. Social disclosure, financial disclosure and the cost of equity capital. Accounting, Organizations and Society 26 7/8 (2001) 597-616
-
(2001)
Accounting, Organizations and Society
, vol.26
, Issue.7-8
, pp. 597-616
-
-
Richardson, A.1
Welker, M.2
-
42
-
-
2342505938
-
The Investment Opportunity Set and Corporate Financing, Dividend and Compensation Policies
-
Smith C., and Watts R. The Investment Opportunity Set and Corporate Financing, Dividend and Compensation Policies. Journal of Financial Economics 32 1 (1992) 263-293
-
(1992)
Journal of Financial Economics
, vol.32
, Issue.1
, pp. 263-293
-
-
Smith, C.1
Watts, R.2
-
43
-
-
41149163401
-
-
Standard & Poor's (2004). Risk and Opportunity: the best practice in non-financial reporting, first edition, ISBN 1-903168-12-0.
-
Standard & Poor's (2004). Risk and Opportunity: the best practice in non-financial reporting, first edition, ISBN 1-903168-12-0.
-
-
-
-
47
-
-
49049139717
-
An evaluation of environmental disclosures made in corporate annual reports
-
Wiseman J. An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society 7 1 (1982) 553-563
-
(1982)
Accounting, Organizations and Society
, vol.7
, Issue.1
, pp. 553-563
-
-
Wiseman, J.1
|