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1-3 of 3
Keywords: environmental disclosure
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Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2021) 21 (1): 1–22.
Published: 01 December 2021
... provided, such an approach could lead to incorrect inferences regarding those impacts. We extend prior research by examining whether, similar to differences in environmental disclosure, the mere presence of a standalone CSR report also mitigates negative market reactions at times of regulatory cost...
Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2014) 14 (1): 87–109.
Published: 01 December 2014
... whether potential increases in oversight and accountability due to the passage of the Sarbanes-Oxley Act (SOX) in 2002 and the issuance of the Governmental Accountability Office's (GAO 2004 ) report on its investigation of corporate environmental disclosure may have induced firms to be less egregious...
Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2013) 13 (1): 55–84.
Published: 01 December 2013
...Qianhua Ling; Maryanne M. Mowen ABSTRACT In this paper, we investigate the relationship between corporate competitive strategy and environmental disclosure in the voluntary channel. Two major competitive strategies, investment in brand image and investment in research and development (R&D...