The Impact of a Change in Regulation on Environmental Disclosure: SAB92 and the US Chemical Industry
This study investigates environmental disclosure in the annual reports of US public companies in the chemical industry during a time when there was a substantial change in reporting regulation. This change concerned contingent environmental liabilities. We draw on signal theory and the economic cost...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sebelas Maret University
2008-06-01
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| Series: | Issues in Social and Environmental Accounting |
| Subjects: | |
| Online Access: | http://isea.icseard.uns.ac.id/index.php/isea/article/view/25 |