Company specific determinants of greenhouse gases disclosures.

Chithambo, L. and Tauringana, V., 2014. Company specific determinants of greenhouse gases disclosures. Journal of Applied Accounting Research, 15 (3), 323 - 338 .

Full text available as:

[img]
Preview
PDF
Company specific determinants.pdf - Accepted Version

197kB

DOI: 10.1108/JAAR-11-2013-0087

Abstract

Findings - The results indicate that company size, gearing, financial slack and two industries (consumer services and industrials) are significantly associated with GHG disclosures while profitability, liquidity and capital expenditure are not. When the authors disaggregate GHG disclosures into qualitative and quantitative, the results suggest that the effect of some company factors differ depending on the type of GHG disclosures.

Item Type:Article
ISSN:0967-5426
Uncontrolled Keywords:Company specific ; Disclosure ; Financial variables ; Greenhouse gases
Subjects:UNSPECIFIED
Group:Business School
ID Code:22976
Deposited By: Unnamed user with email symplectic@symplectic
Deposited On:08 Dec 2015 16:17
Last Modified:08 Dec 2015 16:17

Downloads

Downloads per month over past year

More statistics for this item...
Repository Staff Only -