Investors' assessment of implicit environmental liabilities: an empirical investigation

Article Abstract:

Environmental liabilities are environmental costs and losses which greatly affect the financial performance of a company. A study of industries showed that environmental liabilities negatively affect the stock market valuations of companies and that they are not reflected in the balance sheet. Larger companies tend to have greater environmental liabilities as a result of bigger and costlier environmental measures. The pulp and paper industry, chemicals, and oil refineries are some of the industries which have greater environmental liabilities.

Environmental Management, Standards, Economic aspects, Accounting and auditing, Environmental economics, Environmental auditing

---

Intra-industry imitation in corporate environmental reporting: an international perspective

Article Abstract:

Research results of an intra-industry imitation in corporate environmental reporting (CER) over six-year period from a sample of large firms from Canada, France and Germany are examined. Factors contributing to a firm's imitation of other firm's CER are explored.

Canada, Germany, Venture Analysis, Environmental aspects, Business enterprises

---

Environmental reporting management: a continental European perspective

Article Abstract:

The authors find that corporate reporting takes place depending on media visability, firm size, information cots, and proprietary costs.

Government domestic functions, Administration of Air and Water Resource and Solid Waste Management Programs, Corporations, Environmental Programs, Administration of Environmental Quality Programs, Resources, Environ & Energy-Total Govt, Reports

Similar abstracts:

• Abstracts: Corporate financial policy, information, and market expectations: an empirical investigation of dividends. A theory of stock price responses to alternative corporate cash disbursement methods: stock repurchases and dividends
• Abstracts: Total quality management as competitive advantage: a review and empirical study. Organizational alignment as competitive advantage
• Abstracts: Interaction of the Final Regs. on partnership technical terminations with TRA '97. Final disguised sales regs. add clarification but leave some issues unaddressed
• Abstracts: U.K government may impose export controls for missiles, munitions
• Abstracts: U.K government may impose export controls for missiles, munitions. part 2 Boeing gains$36.3 million missile order for Egypt

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.