Environmental Accounting

Advances in accounting system, incorporating Advances in International accountancy 27 (2011) 223232 enfold lists available at ScienceDirect Advances in Accounting, incorporating Advances in International Accounting j o u r n a l h o m e p a g e : w w w. e l s ev i e r. c o m / l o c a t e / a d i a c somatic brass section and environmental cognitive process and manifestations Yu Cong a,?, Martin Freedman b, 1 a b segment of Accounting and Finance, Earl G. Graves School of duty and Mgmt. Morgan State University, 1700 atomic issuance 99 Cold Spring Lane, Baltimore, MD 21251, United States part of Accounting, College of Business and Economics, Towson University, 8000 York Rd. Towson, MD 21252, United States a r t i c l e i n f o a b s t r a c t In this sweep the relationships between levelheaded corporate face practices and environmental surgery and disclosure ar examined. Firms that are among the major emitters of toxic emissions in the Unite d States comprise the sample for the study. befoulment operation is measurementd use a methodology that includes both the toxicology of the emissions and the population density of the community. A corporate administration measure and a contamination disclosure evaluation that were previously presented in the accounting literature are utilized in the study to validate the main performance measure. The ?ndings indicate that there is no relationship between good governance and good befoulment performance. Additionally good governance is positively related to pollution disclosure while the correlational statistics does not hold when governance was improved by SOX. The overall ?ndings support legitimacy theory. This may indicate that the story nigh pollution performance is unwrap than the actual outcome. © 2011 Elsevier Ltd. All rights reserved. Keywords: corporal governance Pollution measures Toxics forfeit Inventory (TRI) Risk-Screening environmental Indicators (RSEI) Environmental accounting United States e! nvironmental regulations...If you necessitate to get a full essay, order it on our website: BestEssayCheap.com

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