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ToolsChithambo, L. and Tauringana, V., 2014. Company specific determinants of greenhouse gases disclosures. Journal of Applied Accounting Research, 15 (3), 323 - 338 .
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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 |
| Group: | Bournemouth University Business School |
| ID Code: | 22976 |
| Deposited By: | Symplectic RT2 |
| Deposited On: | 08 Dec 2015 16:17 |
| Last Modified: | 14 Mar 2022 13:54 |
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