Advances in environmental accounting & management. Vol. 2

• Other Authors: Martin Freedman, Bikki Jaggi
• Format: Electronic eBook
• Language: English
• Published: Bingley, U.K. : Emerald, 2003.
• Series: Advances in environmental accounting & management.
• Subjects: Business & Economics > Accounting > General.; Financial accounting.; Environmental economics.; Environmental auditing.

The accounting profession, especially in the US, has lost credibility and this has serious implications for environmental reporting. As a number of papers in this volume attest, the amount of environmental reporting has increased in the period from the 1980s-mid 1990s. However, the value of those di...

Table of Contents:

• The identification, measurement, and reporting of corporate social impacts : past, present, and future / Marc J. Epstein
• Financial analysts' views of the value of environmental information / Herbert G. Hunt, D. Jacque Grinnell
• The impact of corporate social responsibility on the informativeness of earnings and accounting choices / Ahmed Riahi-Belkaoui
• An assessment of the quality of environmental disclosure themes / W. Darrell Walden, A.J. Stagliano
• Legitimacy and the Internet : an examination of corporate web page environmental disclosures / Dennis M. Patten, William Crampton
• Pollution disclosures by electric utilities : an evaluation at the start of the first phase of 1990 Clean Air Act / Martin Freedman, Bikki Jaggi, A.J. Stagliano
• Editorial / Marty Freedman, Bikki Jaggi.