ENVIRONMENTAL DISCLOSURE: DOES REGULATION SOLVE THE LACK OF COMPARABILITY AND OBJECTIVITY? EVIDENCIAÇÃO AMBIENTAL: REGULAMENTAR É A SOLUÇÃO PARA FALTA DE COMPARABILIDADE E OBJETIVIDADE?

ENVIRONMENTAL DISCLOSURE: DOES REGULATION SOLVE THE LACK OF COMPARABILITY AND OBJECTIVITY? EVIDENCIAÇÃO AMBIENTAL: REGULAMENTAR É A SOLUÇÃO PARA FALTA DE COMPARABILIDADE E OBJETIVIDADE?

The main aim in this research was to investigate the impact of regulation on environmental disclosure (ED). Lack of objectivity and comparability have been indicated in earlier studies as the main limitations of companies’ ED and understanding how regulation can influence these limitations is fundam...

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Bibliographic Details
Main Authors: Alex M. Ribeiro, Carlos H. S. Carmo, Luiz Nelson G. de Carvalho
Format: Article
Language:English
Published: Universidade de São Paulo (USP) 2013-07-01
Series:Revista de Contabilidade e Organizações
Subjects:
Environmental Disclosure, Regulation, Objectivity, Comparability.
Online Access:http://revistas.usp.br/rco/article/view/56667

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