Impact of environmental regulation on financial reporting of pollution activity: A comparative study of U.S. and Canadian firms
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DOI: 10.1016/S1052-0457(07)00207-X
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References listed on IDEAS
- Alciatore, Mimi & Dee, Carol Callaway & Easton, Peter, 2004. "Changes in environmental regulation and reporting: The case of the petroleum industry from 1989 to 1998," Journal of Accounting and Public Policy, Elsevier, vol. 23(4), pages 295-304.
- Barth, Me & Mcnichols, Mf, 1994. "Estimation And Market Valuation Of Environmental Liabilities Relating To Superfund Sites," Journal of Accounting Research, Wiley Blackwell, vol. 32, pages 177-209.
- Niskala, Mikael & Pretes, Michael, 1995. "Environmental reporting in Finland: A note on the use of annual reports," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 457-466, August.
- Patten, Dennis M., 1991. "Exposure, legitimacy, and social disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 10(4), pages 297-308.
- Aerts, Walter & Cormier, Denis & Magnan, Michel, 2006. "Intra-industry imitation in corporate environmental reporting: An international perspective," Journal of Accounting and Public Policy, Elsevier, vol. 25(3), pages 299-331.
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Cited by:
- Dugan, Michael T. & Turner, Elizabeth H. & Thompson, Mark A. & Murray, Susan M., 2017. "Measuring the financial impact of environmental regulations on the trucking industry," Research in Accounting Regulation, Elsevier, vol. 29(2), pages 152-158.
- Bianca Raluca BADITOIU & Alexandru BUGLEA & Diana Corina GLIGOR-CIMPOIERU & Valentin Partenie MUNTEANU, 2020. "Csr Disclosure Of Financial European Companies Within Integrated Reports," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(1), pages 924-938, November.
- Konstantinos Evangelinos & Ioannis Nikolaou & Walter Leal Filho, 2015. "The Effects of Climate Change Policy on the Business Community: A Corporate Environmental Accounting Perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(5), pages 257-270, September.
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