rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Effects of environmental exposure on U.S. and Canadian firms' responses to providing recommended environmental disclosures
  name:
    name part: Ashcroft, Paul A.
    role:
      role term: creator
  type of resource: text
  genre: bibliography
  origin info:
    place:
      place term: xx
    date issued: 1999
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: xi, 174 leaves ; 28 cm.
  abstract: This study evaluates the content of environmental information in the annual reports of U.S. firms and Canadian firms that have potentially significant environmental risks. Interactive relationships between firms and firm shareholders are theorized to influence firms' environmental disclosure quality. Firms' environmental exposure is examined in relation to environmental disclosure quality. Variables potentially affecting reported environmental capital costs and environmental operating costs are studied. Additionally, U.S. firms' and Canadian firms' environmental disclosure quality is compared and annual report location of disclosure is evaluated. Environmental disclosure quality is measured against environmental disclosure recommendations by the American Institute of Certified Public Accountants (AICPA) and the Canadian Institute of Chartered Accountants (CICA). The results of this study indicated that U.S. firms provided higher quality environmental disclosures than did Canadian firms. In general, changes in disclosure Levels over time were not significantly different between U.S. firms and Canadian firms. Also, U.S. firms provided most of their environmental disclosures in the financial statement section and the management discussion and analysis section of the annual report. Canadian firms primarily used the introduction section and the management and discussion and analysis section for reporting environmental information. Regression results revealed that firms' environmental disclosure quality increased as pollution levels increased, and also that there was no significant relationship between the number of firms facilities and firms' environmental disclosure quality. Also, no significant relationship was found between environmental capital expenditures and either the number of polluting facilities or the amount of pollution released. However, both U.S. and Canadian firms reported significantly lower environmental operating expenses as their pollution levels incr…
  note: by Paul A. Ashcroft.
  note: Vita.
  note: "Major Subject: Accounting".
  note: Issued also on microfiche from University Microfilm Inc.
  note: Ph. D. Texas A&M University 1999.
  note: Includes bibliographical references (leaves 141-145).
  subject:
    topic: Major accounting
  identifier: 99-34363 UMI
  identifier: http://proxy.library.tamu.edu/login
  related item:
    location:
      url: http://proxy.library.tamu.edu/login
  record info:
    record content source: TXA
    record creation date: 000216
    record change date: 20190325093550.0
    record identifier: in00001523392