Financial slack and environmental expenditures: Value relevance in the Brazilian stock market

ABSTRACT The objective of this article is to evaluate the effect of financial slack on the value relevance of environmental expenditures in Brazilian capital market firms. The Brazilian literature, unlike the foreign literature, has neglected to investigate the value relevance of environmental perfo...

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Bibliographic Details

Published in:	Revista Contabilidade & Finanças
Main Authors:	José Glauber Cavalcante dos Santos, Alessandra Carvalho de Vasconcelos, Márcia Martins Mendes De Luca
Format:	Article
Language:	English
Published:	Universidade de São Paulo 2024-05-01
Subjects:	financial slack environmental expenditures informational relevance emerging markets
Online Access:	http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772024000100500&lng=en&tlng=en