Environmental Accounting

Advances in write up, incorporating Advances in International report 27 (2011) 223232 withstand 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 surgery 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 digit 99 Cold Spring Lane, Baltimore, MD 21251, United States discussion 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 flying field the relationships between trade good corporate face practices and environmental achievement and disclosure argon examined. Firms that are among the major emitters of toxic emissions in the United States comprise the sample for the study. befoulment surgical process is measurementd using a methodology that includes both the toxicology of the emissions and the population density of the community.

A corporate establishment 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 correlation does n ot hold when governance was improved by SOX.! The general ?ndings support legitimacy theory. This may indicate that the story intimately pollution performance is unwrap than the actual outcome. © 2011 Elsevier Ltd. All rights reserved. Keywords: corporal 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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