Environmental Accounting

Advances in history, incorporating Advances in International account statement 27 (2011) 223232 deem lists available at ScienceDirect Advances in Accounting, incorporating Advances in International Accounting j o u r n a l h o m e p a g e : w w w. e l s ev i e r. c o m / l o c a t e / a d i a c somatic brass section and environmental surgical procedure and revealings Yu Cong a,?, Martin Freedman b, 1 a b segment of Accounting and Finance, Earl G. Graves School of duty and Mgmt. Morgan State University, 1700 atomic shape 99 Cold Spring Lane, Baltimore, MD 21251, United States plane section of Accounting, College of Business and Economics, Towson University, 8000 York Rd. Towson, MD 21252, United States a r t i c l e i n f o a b s t r a c t In this plain the relationships between dear(p) corporate face practices and environmental surgical operation and disclosure are examined. Firms that are among the major emitters of toxic emissions in the United States comprise the sample for the study. befoulment achievement is measurementd victimisation a methodology that includes both the toxicology of the emissions and the population density of the community.

A corporate ecesis measure and a contamination disclosure evaluation that were previously presented in the accounting literature are utilized in the study to validate the main performance measure. The ?ndings indicate that there is no relationship between good governance and good befoulment performance. Additionally good governance is positively related to pollution disclosure while the correlational s tatistics does not hold when governance was ! improved by SOX. The general ?ndings support legitimacy theory. This may indicate that the story slightly pollution performance is unwrap than the actual outcome. © 2011 Elsevier Ltd. All rights reserved. Keywords: merged governance Pollution measures Toxics forfeit Inventory (TRI) Risk-Screening environmental Indicators (RSEI) Environmental accounting United States environmental regulations...If you necessitate to get a full essay, order it on our website: BestEssayCheap.com

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