Contingent Valuation Method and the beta model: an accounting economic vision for environmental damage in Atlântico Sul Shipyard
ABSTRACT The objective of this paper is to apply the beta model as an alternative to the Valuation Method in order to estimate the environmental asset Willingness to Pay (WTP) so that the Tribunal de Contas do Estado de Pernambuco (TCE/PE) can supervise the Atlântico Sul Shipyard (ASS) as a negative...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Universidade de São Paulo
2018-02-01
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Series: | Revista Contabilidade & Finanças |
Subjects: | |
Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772018005002101&lng=en&tlng=en |