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...

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Bibliographic Details
Main Authors: Silvana Karina de Melo Travassos, José Carlos de Lacerda Leite, Jose Isidio de Freitas Costa
Format: Article
Language:English
Published: Universidade de São Paulo 2018-02-01
Series:Revista Contabilidade & Finanças
Subjects:
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772018005002101&lng=en&tlng=en