کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
7340634 | 1476150 | 2012 | 14 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Extent of environmental disclosure of U.S. and Canadian firms by annual report location
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موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
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چکیده انگلیسی
This study discusses various influences on firms to provide additional environmental disclosure and empirically measures and analyzes the extent of actual environmental disclosures included in the annual reports of firms in the U.S. and Canada. The environmental disclosure content provided in the annual reports of firms is evaluated based on environmental reporting guidelines published by the American Institute of Public Accountants and the Canadian Institute of Chartered Accountants. In general, the results indicate that U.S. firms provided a significantly higher level of environmental disclosure than did Canadian firms. Also, firms in each nation varied significantly in the amount of environmental disclosure provided in each of four annual report sections.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Advances in Accounting - Volume 28, Issue 2, December 2012, Pages 279-292
Journal: Advances in Accounting - Volume 28, Issue 2, December 2012, Pages 279-292
نویسندگان
Paul A. Ashcroft,