Did the GAO get it right? Another look at corporate environmental disclosure

Social and Environmental Accountability Journal

Volumn 28, Issue 1, 2008, Pages 21-32

  Cho, Charles H ^a   Patten, Dennis M ^b  

^a John Molson School of Business   (Canada)

^b ILLINOIS STATE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84858842552     PISSN: 0969160X     EISSN: 21562245     Source Type: Journal    
DOI: 10.1080/0969160X.2008.9651788     Document Type: Article

References (22)

1. Alciatore, M., Dee, C.C., and Easton, P., 2004. ‘Changes in Environmental Regulation and Reporting: The case of the petroleum industry form 1989 to 1998’. Journal of Accounting and Public Policy,: 295–304.
2. Barth, M.E., and McNichols, M.F., 1994. ‘Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites’. Journal of Accounting Research,: 177–210.
3. Bewley, K., and Li, Y., 2000. ‘Disclosure of Environmental Information by Canadian Manufacturing Companies: A voluntary disclosure perspective’. Advances in Environmental Accounting and Management,: 201–226.
4. Blacconiere, W.G., and Patten, D.M., 1994. ‘Environmental Disclosures, Regulatory Costs and Changes in Firm Value’. Journal of Accounting and Economics,: 357–377.
5. Cho, C.H., and Patten, D.M., 2007. ‘The Role of Environmental Disclosures as Tools of Legitimacy: A research note’. Accounting, Organizations and Society,: 639–647.
6. Clarkson, P.M., Li, Y., and Richardson, G.D., 2004. ‘The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies’. The Accounting Review,: 329–353.
7. Deegan, C., and Gordon, B., 1996. ‘A Study of the Environmental Disclosure Practices of Australian Corporations’. Accounting and Business Research,: 187–199.
8. Freedman, M., and Stagliano, A.J., 1998. ‘Political Pressure and Environmental Disclosure: The case of EPA and the Superfund’. Research on Accounting Ethics,: 211–224.
9. Freedman, M., and Wasley, C., 1990. ‘The Association between Environmental Performance and Environmental Disclosure in Annual Reports and 10Ks’. Advances in Public Interest Accounting,: 183–193.
10. Gamble, G.O., Hsu, K., Kite, D., and Radtke, R.R., 1995. ‘Environmental Disclosures in Annual Reports and 10Ks: An examination’. Accounting Horizons,: 34–54.
11. Government Accountability Office. 2004. Environmental Disclosure ‐ SEC Should Explore Ways to Improve Tracking and Transparency of Information, Washington, D.C.: GAO.
12. Hackston, D., and Milne, M.J., 1996. ‘Some Determinants of Social and Environmental Disclosures in New Zealand Companies’. Accounting, Auditing and Accountability Journal,: 77–108.
13. Hughes, S.B., Anderson, A., and Golden, S., 2001. ‘Corporate Environmental Disclosures: Are they useful in determining environmental performance?’. Journal of Accounting and Public Policy,: 217–240.
14. Johnson, L. T., 1993. ‘Research on Environmental Reporting’. Accounting Horizons,: 118–123.
15. Li, Y., and McConomy, B., 1999. ‘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,: 279–313.
16. Patten, D. M., 2000. ‘Changing Superfund Disclosure and its Relation to the Provision of Other Environmental Information’. Advances in Environmental Accounting and Management,: 101–121.
17. Patten, D. M., 2002. ‘The Relation between Environmental Performance and Environmental Disclosure: A research note’. Accounting, Organizations and Society,: 763–773.
18. Patten, D. M., and Freedman, M., 2008. ‘The GAO's Investigation of Corporate Environmental Disclosure: An opportunity missed’. Critical Perspectives on Accounting,: 435–449.
19. Schmidt, R. J., 1997. ‘Disclosing Past Sins: Financial Reporting of Environmental Remediation’. The National Public Accountant,: 41–45.
20. Stanny, E., 1998. ‘Effect of Regulation on Changes in Disclosure of and Reserved Amounts for Environmental Liabilities’. The Journal of Financial Statement Analysis,: 34–49.
21. Wiseman, J., 1982. ‘An Evaluation of Environmental Disclosures made in Corporate Annual Reports’. Accounting, Organizations and Society,: 53–63.
22. Wolf, S. M., 1996. ‘Fear and Loathing about the Public Right to Know: The surprising success of the Emergency Planning and Community Right‐to‐Know Act’. Journal of Land Use & Environmental Law,: 217–324.